Achieving "Program Neutrality" Under a National Retail Sales Tax

Evan Koenig

National Tax Journal, 1999, vol. 52, issue 4, 683-98

Abstract: The imposition of a national retail sales tax would drive a wedge between the pretax and after-tax price levels. Failure to take the implications of this wedge fully into account has caused analysts to significantly underestimate the sales-tax rate that would be required to hold funding of current government programs constant in real terms.

Date: 1999
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:52:y:1999:i:4:p:683-98

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