Assessing the Equivalence of Different Forms of a Consumption Tax

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Must financial services be taxed under a consumption tax?

H Grubert, J Mackie - National Tax Journal, 2000 - journals.uchicago.edu
The taxation of financial services used by households has been a stumbling block in
designing consumption taxes. We present a theoretical case for exempting from tax …
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Replacing the federal income tax with a consumption tax

E Brashares - Handbook on Taxation, 2019 - taylorfrancis.com
This chapter describes the various forms of consumption taxes and the general arguments
for and against adopting a consumption tax and shows that they are consumption taxes …
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Consumption Tax Incidence: A State Perspective

R Cline, P Wilson - Proceedings of the Annual Conference on Taxation …, 1995 - JSTOR
A number of federal tax reform proposals recently introduced in Congress are being
evaluated by economists, tax practitioners, and the public. Some proposals would simply …
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