Fiscal Policy in Action Consumption-based Direct Taxes
A Guided Tour of the Amusement Park
Bibliographic Data
| ID | 24040482 |
|---|---|
| Authors | Charles E Mclure, George R Zodrow |
| Year | 2007 |
| Volume | 63 |
| Issue | 2 |
| Pages | 285-307 |
| Publication date | 2007-01-01 |
| Peer Reviewed | Yes |
| Open Access | No |
| Type | ARTICLE |
| Venue | FinanzArchiv (JOURNAL) |
| Journal identifiers | ISSN: 0015-2218 • E-ISSN: 1614-0974 |
| Publisher | Mohr Siebeck (PUBLISHER) |
| DOI | 10.1628/001522107x220125 |
| OpenAlex | W1846914225 |
| Language | EN |
| Citations received | 2 |
| References cited | 1 |
Although consumption-based direct taxation has long been advocated in academic and policy circles, very few countries have actually implemented such taxes. This article provides an overview of alternative approaches to direct consumption taxation and examines arguments favoring consumption taxes over income taxes. It then describes and analyzes efforts at ''fundamental tax reform'' involving replacing an income tax with a consumption tax in the United States and in several developing countries and countries in transition from socialism in which the authors have been involved.
Action (physics) · Amusement · Consumption (sociology) · Economic policy · Economics · Fiscal policy · Monetary economics · Political science · Private consumption · Public economics · Sociology · Theme park · Tourism · Corporate Taxation and Avoidance · Law · Local Government Finance and Decentralization · Psychology · Social Psychology · Taxation and Compliance Studies
| Unique citing works | 2 |
|---|---|
| Citations per year | 0,13 |
| Citation span | 2011 - 2015 (5) |
| Citation velocity | historical |
| Highly cited | No |
| Citation types | Neutral: 2 |