Template-type: ReDIF-Paper 1.0
Author-Name:Charles E. McLure
Author-Email: 
Author-Name:George R. Zodrow
Author-Email: 
Title: Consumption-Based Direct Taxes: A Guide Tour of the Amusement Park 
Abstract: Although consumption-based direct taxation has long been advocated in academic and policy circles, very few countries have 
actually implemented such taxes. This article analyzes numerous attempts to implement various forms of consumption-based direct taxation 
around the world, drawing on the authors' experiences with some of these efforts. It provides an overview of alternative approaches to direct 
consumption taxation, examines arguments favoring consumption taxes over income taxes, and then analyzes efforts at “fundamental tax reform” – 
that involved replacing an income tax with a consumption tax – in both the United States and numerous developing countries and countries in 
transition from socialism. 
Keywords: Consumption-Based Direct Taxes, income taxes, consumption taxes
Length: 26 pages
Creation-Date: 2007-06-01
File-URL: http://icepp.gsu.edu/files/2015/03/ispwp0716.pdf
File-Format:Application/PDF
Handle: RePEc:ays:ispwps:paper0716