IS AN EXPENDITURE TAX FEASIBLE?

IS AN EXPENDITURE TAX FEASIBLE?

AN EXPENDITURE tax is a direct tax on individuals or family units measured by personal consumption expenditure over a given period of time. It has been praised by economists as a potentially useful tool for encouraging saving and achieving other goals of fiscal policy. However, the conclusion appear...

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Veröffentlicht in:National tax journal 1970-09, Vol.23 (3), p.237-253
1. Verfasser: KELLEY, PATRICK L.
Format: Artikel
Sprache:eng
Schlagworte:
Administrative expenses
Asset income
Cash
Consumption
Consumption taxes
Cost control
Developing countries
Direct taxes
Expenditures
Income taxes
LDCs
Spending tax
Tax base
Tax evasion
Tax returns
Taxable income
Taxation
Taxpaying
Wealth
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Beschreibung
Zusammenfassung:AN EXPENDITURE tax is a direct tax on individuals or family units measured by personal consumption expenditure over a given period of time. It has been praised by economists as a potentially useful tool for encouraging saving and achieving other goals of fiscal policy. However, the conclusion appears to have become widely accepted...
ISSN:0028-0283
1944-7477
DOI:10.1086/NTJ41791720