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[DOWNLOAD] ~ Implementing a Progressive Consumption Tax: Advantages of Adopting the VAT Credit-Method System (Forum: The Value-Added Tax) ~ by National Tax Journal ~ eBook PDF Kindle ePub Free

Implementing a Progressive Consumption Tax: Advantages of Adopting the VAT Credit-Method System (Forum: The Value-Added Tax)

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eBook details

  • Title: Implementing a Progressive Consumption Tax: Advantages of Adopting the VAT Credit-Method System (Forum: The Value-Added Tax)
  • Author : National Tax Journal
  • Release Date : January 01, 2006
  • Genre: Business & Personal Finance,Books,
  • Pages : * pages
  • Size : 360 KB

Description

INTRODUCTION One of the most basic questions in the perennial debate on fundamental tax reform in the United States is whether the federal government should tax income, consumption, or both. Advocates of consumption taxes variously hope such a move would simplify the tax code, improve economic efficiency, encourage savings and investment, and help solve the nation's long-term fiscal challenges by providing a stable source of funding for growing entitlement programs. Some proposals would use a consumption tax to replace the income tax, while others would reduce income tax rates and raise the income threshold for income tax liability.


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