Skip to main content
padlock icon - secure page this page is secure

The feasibility of an expenditure tax

Buy Article:

$40.39 + tax (Refund Policy)

Argues that while an expenditure tax would increase the complexity and administrative burdens of taxation, these problems are not overwhelming. The problems which have led others to conclude that an expenditure tax is infeasible, or would result in gross inequities, are not insuperable. At worst they can be handled with a little ingenuity and a suitable transition scheme. The case for or against an expenditure tax must rest on whether the economic benefits of adopting such a tax exceed the minor administrative costs of the tax. The expenditure tax cannot be rejected as infeasible merely because of practical or administrative problems.
No Reference information available - sign in for access.
No Citation information available - sign in for access.
No Supplementary Data.
No Article Media
No Metrics

Keywords: Economics; Expenses; Feasibility; Income tax; Tax law; Taxation

Document Type: Research Article

Publication date: August 1, 1995

  • Access Key
  • Free content
  • Partial Free content
  • New content
  • Open access content
  • Partial Open access content
  • Subscribed content
  • Partial Subscribed content
  • Free trial content
Cookie Policy
Cookie Policy
Ingenta Connect website makes use of cookies so as to keep track of data that you have filled in. I am Happy with this Find out more