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- W783094371 abstract "Recent studies by the United States Treasury Department' and the Meade Committee2 in England recommend a progressive tax on personal consumption as an altemative to an income tax. Neither adds anything fundamental to the expenditure-tax controversy, but each contains one intriguing feature: a discussion of the practical problems of substituting consumption for income as the tax base.3 This development may mean that the replacement of the income tax by an expenditure tax should be taken as a serious practical possibility. And even if the possibility of so radical a change in our tax structure is remote, the arguments of the expenditure-tax theorists may encourage changes in the income tax in the form of additional relief for savers or a supplemental tax on expenditure. The time when the expenditure tax could be dismissed as lacking practical significance has long passed. Arguments based on considerations of equity, administrative convenience, and economic efficiency play an important role in the case for an expenditure tax.' I will not address the question of" @default.
- W783094371 created "2016-06-24" @default.
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- W783094371 date "1979-01-01" @default.
- W783094371 modified "2023-10-14" @default.
- W783094371 title "The Case for an Income Tax" @default.
- W783094371 doi "https://doi.org/10.2307/1599457" @default.
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