Would Tax Evasion and Tax Avoidance Undermine a National Retail Sales Tax?

Matthew Murray ()

National Tax Journal, 1997, vol. 50, issue 1, 167-82

Abstract: Argues that shifting to an indirect tax system (a national sales tax) will not necessarily reduce tax avoidance and tax evasion behavior by businesses and individuals, particularly if the tax rate is set high to maintain revenue neutrality. Lack of experience in administering a high-rate, indirect tax system precludes definitive statements regarding the likely extent of tax base erosion under a national sales tax.

Date: 1997
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:50:y:1997:i:1:p:167-82

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