Fiscal Policy in Action
Consumption-based Direct Taxes: A Guided Tour of the Amusement Park

Authors: Mclure, Charles E.; Zodrow, George R.

Source: FinanzArchiv: Public Finance Analysis, Volume 63, Number 2, June 2007 , pp. 285-307(23)

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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 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.

Keywords: CONSUMPTION-BASED TAXES; FUNDAMENTAL TAX REFORM; TAX REFORM IN DEVELOPING; COUNTRIES; TAX REFORM IN TRANSITION COUNTRIES

Document Type: Research article

DOI: http://dx.doi.org/10.1628/001522107X220125

Publication date: 2007-06-01

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FinanzArchiv founded in 1884 is one of the world's oldest professional journals in public finance.

FinanzArchiv publishes original work from all fields of public economics which are of interest to an international readership, e.g. taxation, public debt, public goods, public choice, federalism, market failure, social policy, and the welfare state. Special emphasis is on high-quality theoretical and empirical papers on current policy issues.

FinanzArchiv is a well-established, internationally oriented journal in the field of public economics, widely read in Europe and all over the world.

FinanzArchiv is listed in the Social Science Citation Index (SSCI, JCR impact factor 2007 0,296), in Current Contents/Social and Behavioral Sciences, in IDEAS and RePEc (IDEAS/RePEc simple impact factor 2008 1.177), in the Journal of Economic Literature (CD and online), and in the International Bibliography of the Social Sciences.

FinanzArchiv is a fully peer-reviewed journal committed to a prompt turnaround of submissions. No more than four months should pass between online submission of a manuscript and the editor's decision on acceptance, revision, or rejection.
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