Fundamental Issues in Consumption Taxation
David Bradford
in Books from American Enterprise Institute
Abstract:
The author discusses key concepts in consumption and income taxes and identifies the problems of a transition to a consumption-based system.
Keywords: tax reform; income tax; consumption tax; AEI Press; Value-Added Tax (VAT); AEI Archive; Cornerstone Content (search for similar items in EconPapers)
JEL-codes: A (search for similar items in EconPapers)
Date: 1996
ISBN: 084477068X
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Persistent link: https://EconPapers.repec.org/RePEc:aei:rpbook:53332
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