The Sales Tax, the VAT, and Taxes in Between--or, Is the Only Good NRST a "VAT in Drag"?

George Zodrow ()

National Tax Journal, 1999, vol. 52, issue 3, 429-42

Abstract: This paper examines the debate regarding the relative merits of the value added tax (VAT) and the retail sales tax (RST) in the context of fundamental tax reform in the U.S. It first reviews the current status of the debate, concluding that proponents of the credit method VAT are correct that it is superior to a standard RST, although some of their arguments are somewhat exaggerated. Passage of a VAT may, however, be politically infeasible in the U.S. The paper then examines two "VAT-type" modifications of the RST and compares the relative merits of the VAT and such a Modified RST.

Date: 1999
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:52:y:1999:i:3:p:429-42

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