Is It Time for a Consumption Tax?

Daniel J. Boyer and Susan M. Russell

National Tax Journal, 1995, vol. 48, issue 3, 363-72

Abstract: Examines the economic case for a consumption tax and concludes that (with its bias towards the manufacturing sector) the VAT is the wrong solution for a knowledge-based, information-age economy that depends more on human capital than equipment and plant .

Date: 1995
References: View complete reference list from CitEc
Citations: View citations in EconPapers (5)

Downloads: (external link)
https://doi.org/10.1086/NTJ41789154 (application/pdf)
https://doi.org/10.1086/NTJ41789154 (text/html)
Access is restricted to subscribers and members of the National Tax Association.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:48:y:1995:i:3:p:363-72

Access Statistics for this article

National Tax Journal is currently edited by Stacy Dickert-Conlin and William M. Gentry

More articles in National Tax Journal from National Tax Association, National Tax Journal Contact information at EDIRC.
Bibliographic data for series maintained by The University of Chicago Press ().