Peculiar Institutions: A British Perspective on Tax Policy in the United States

Michael Keen

National Tax Journal, 1997, vol. 50, issue 4, 779-802

Abstract: Explains features of the U.S. tax system that may prove instructive for Britain and the EU, especially as they relate to federalism. Discusses low tax rates, absence of a VAT or national consumption tax, lack of interstate equalization, subsidization of low earnings under the earned income credit.

Date: 1997
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