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Taxing Consumption in a Global Economy by Harry Grubert,Timothy Scott Newlon Pdf
In their analysis of how a consumption tax would affect investment choices by multinational corporations, the authors of this text consider capital inflows into the US and the likely consequences of a simplification of the taxation of international transactions.
Progressive Consumption Taxation by Robert Carroll,Alan D. Viard Pdf
The authors observe that consumption taxation is superior to income taxation because it does not penalize saving and investment and propose that the U.S. income tax system be completely replaced by a progressive consumption tax. They argue that the X tax, developed by the late David Bradford, offers the best form of progressive consumption taxation for the United States and outline concrete proposals for the X tax's treatment of numerous specific economic issues.
Although proposals for "flat" taxes have received a good deal of attention, a majority of Americans say that, for reasons of fairness, they favor a progressive tax. The USA Tax: A Progressive Consumption Tax presents an alternative to both the present tax system and a flat tax. The USA (unlimited savings allowance) tax is a progressive consumption tax that differs fundamentally from our current tax structure in that it taxes consumption rather than income. In April 1995, the USA tax bill was introduced into the United States Senate. Whatever the fate of the bill, this book is an important contribution to the literature on the theory and design of a progressive consumption tax. The USA tax has two components - the household tax, which replaces the current household income tax, and the business tax, which replaces the corporate income tax. A fundamental purpose of the USA tax is to raise the level of national saving and investment. It accomplishes this by making all household saving and business investment in capital goods tax-deductible. Seidman devotes most of his book to the impact on saving, the issue of fairness, practical design options, simplification, and a variety of questions and criticisms. The book, written in straightforward language, will help guide the non-economist through the coming debates on the USA tax.
Author : David F. Bradford Publisher : American Enterprise Institute Page : 68 pages File Size : 50,5 Mb Release : 1996 Category : Business & Economics ISBN : 084477068X
Fundamental Issues in Consumption Taxation by David F. Bradford Pdf
David F. Bradford discusses key concepts in consumption and income taxes and identifies the problems of a transition to a consumption-based system. He addresses how such a transition would affect interest rates and shows how price changes would alter the distribution of gains and losses.
Part of the Fiscal Series published by Institute for Research on the Economics of Taxation. A discussion on the effect of consumption taxes and their effect on income tax.
The Death of the Income Tax by Daniel S. Goldberg Pdf
The Death of the Income Tax explains how the current income tax is needlessly complex, contains perverse incentives against saving and investment, fails to use modern technology to ease compliance and collection burdens, and is subject to micromanaging and mismanaging by Congress. Daniel Goldberg proposes that the solution to the problems of the current income tax is completely replacing it with a progressive consumption tax collected electronically at the point of sale.
Growth Effects of Income and Consumption Taxes by Mr.Gian Milesi-Ferretti,Nouriel Roubini Pdf
The effects of income and consumption taxation are examined in the context of models in which the growth process is driven by the accumulation of human and physical capital. The different channels through which these taxes affect economic growth are discussed, and it is shown that in general the taxation of factor incomes (human and physical capital) is growth-reducing. The effects of consumption taxation on growth depend crucially on the elasticity of labor supply, and therefore on the specification of the leisure activity. The paper also derives some implications for the optimal intertemporal choice of tax instruments.
Organisation for Economic Co-operation and Development
Author : Organisation for Economic Co-operation and Development Publisher : Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Centre Page : 348 pages File Size : 41,5 Mb Release : 1988 Category : Business & Economics ISBN : STANFORD:36105040932472
Taxing Consumption by Organisation for Economic Co-operation and Development Pdf
This report provides a comprehensive survey of OECD country practices on value added tax over the last two decades as well as an analysis of the policy and practical choices that governments have had to make in taxing goods and services.
OECD Tax Policy Studies The Distributional Effects of Consumption Taxes in OECD Countries by OECD,Korea Institute of Public Finance Pdf
The report examines the distributional effects of value-added tax (VAT) and excise tax systems in 20 OECD countries, and investigates the effectiveness of reduced VAT rates as a redistributional tool.
Heidelberg Congress on Taxing Consumption by Manfred Rose Pdf
A tax reform policy aiming at a growth of prosperity requires basic guidelines. These would have to serve as a standard evaluation model for the precise assessment of the current tax system and the development of tax reform proposals. For market economies the concept of a consumption-based tax system is gaining increasing importance, especially with respect to economic efficiency. An ideal concept for reforming direct taxes would be the requirement of aligning tax bases directly to consumed income, that is, to exempt saved and invested income from taxation. The present volume contains papers dealing with the pros and cons of such a consumption-based tax system and of taxing lifetime consumption. Papers presented in this volume come from leading international scientists who discuss the tax reform under theoretical, political, legal and administrative aspects.
'Taxing Reforms is a good short book about the comparative policies of Value Added Taxation (VAT) in Australia, Canada, Japan and the United States. . . Taxing Reforms is a fine book, well worth reading, especially for specialists in the comparative political economy of taxation. . . its richly detailed case studies will make it a fruitful source of comparative hypotheses.' - Isaac W. Martin, Journal of Economic Literature
Consumption Tax Trends 2020 VAT/GST and Excise Rates, Trends and Policy Issues by OECD Pdf
Consumption Tax Trends provides information on Value Added Taxes/Goods and Services Taxes (VAT/GST) and excise duty rates in OECD member countries. It also contains information about international aspects of VAT/GST developments and the efficiency of this tax. It describes a range of other consumption taxation provisions on tobacco, alcoholic beverages, motor vehicles and aviation fuels.
Taxing Capital Income by Henry J. Aaron,Leonard Burman,C. Eugene Steuerle Pdf
The question of whether to tax income from wealth has sparked debate since our country's inception. Does taxing capital income ensure the progressivity of our system or merely discourage saving? Would switching our tax code to one that taxes only consumption be more efficient or only burden middle- and low-income people? And if we were to radically reform the way America taxes its citizens, how could we ensure that vital revenue would not be lost? Some analysts would even argue that, under our present byzantine tax system, we don't really tax capital income at all. In this volume, eminent economists analyze the problems associated with taxing capital income and propose policy solutions, which are then challenged by their peers in informed commentary. It may not settle the debate, but policymakers, scholars, and the public will find a wealth of information and ideas to consider.
Consumption Tax Policy and the Taxation of Capital Income by Raymond G. Batina,Toshihiro Ihori Pdf
This text introduces the literature on consumption tax policy and income tax, theories and models of taxation and growth, and taxation in open economies. It summarizes the main arguments for and against consumption
