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A Progressive Consumption Tax

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  • Laurence S. Seidman

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  • Laurence S. Seidman, 1997. "A Progressive Consumption Tax," Challenge, Taylor & Francis Journals, vol. 40(6), pages 63-84, November.
    • Handle: RePEc:mes:challe:v:40:y:1997:i:6:p:63-84
    DOI: 10.1080/05775132.1997.11472004
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    Citations

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    Cited by:

    1. Raymond G. Batina, 1999. "A Differential Incidence Analysis of a Tax Reform From an Income Tax to a Consumption Tax in the Presence of Bequests," Public Finance Review, , vol. 27(3), pages 353-370, May.
    2. Mr. Howell H Zee, 2006. "A Superior Hybrid Cash-Flow Taxon Corporations," IMF Working Papers 2006/117, International Monetary Fund.
    3. Louis Kaplow, 2006. "Capital Levies and Transition to a Consumption Tax," NBER Working Papers 12259, National Bureau of Economic Research, Inc.
    4. William Gale & Kyle Pomerleau, 2023. "Consumption Taxes: The Good, The Bad, And The Unworkable," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 42(3), pages 846-852, June.
    5. Lewis, Kenneth A. & Seidman, Laurence S., 2001. "The Consumption Tax and Transitional Relief," Journal of Macroeconomics, Elsevier, vol. 23(1), pages 99-120, January.
    6. Strehl, Wolfgang, 2019. "Revisiting the progressive consumption tax: A business cycle perspective," Discussion Papers 2019/13, Free University Berlin, School of Business & Economics.
    7. Howell Zee, 1998. "Revenue, Efficiency, and Equity Aspects of Major Taxes in Chile: A Preliminary Assessment," Working Papers Central Bank of Chile 42, Central Bank of Chile.
    8. Seth G. Benzell & Laurence J. Kotlikoff & Guillermo Lagarda & Yifan Ye, 2018. "Simulating U.S. Business Cash Flow Taxation in a 17-Region Global Model," Boston University - Department of Economics - The Institute for Economic Development Working Papers Series dp-312, Boston University - Department of Economics.
    9. Urzúa, Carlos M., 2003. "Igualdad y eficiencia: Un recuento de esquemas tributarios para México," EGAP Working Papers 2004-01, Tecnológico de Monterrey, Campus Ciudad de México.
    10. Akira Okamoto, 2005. "Simulating fundamental tax reforms in an aging Japan," Economic Systems Research, Taylor & Francis Journals, vol. 17(2), pages 163-185.
    11. Mr. Howell H Zee, 2005. "Personal Income Tax Reform: Concepts, Issues, and Comparative Country Developments," IMF Working Papers 2005/087, International Monetary Fund.
    12. Laurence Seidman, 2013. "Overcoming the Fiscal Trilemma with Two Progressive Consumption Tax Supplements," Public Finance Review, , vol. 41(6), pages 824-851, November.
    13. Seidman, Laurence S. & Lewis, Kenneth A., 1998. "Conversion to a Consumption Tax in a Growth Model with Heterogeneity," Journal of Macroeconomics, Elsevier, vol. 20(4), pages 665-680, October.
    14. Akira Okamoto, 2013. "Welfare Analysis of Pension Reforms in an Ageing Japan," The Japanese Economic Review, Japanese Economic Association, vol. 64(4), pages 452-483, December.
    15. Jim Fischer, 2017. "Is consumption tax regressive? A libertarian perspective," Proceedings of International Academic Conferences 5808138, International Institute of Social and Economic Sciences.
    16. Koutsobinas, Theodore, 2003. "The design of new policies in the global economy and society: The case of star markets and cultural change," MPRA Paper 38422, University Library of Munich, Germany.
    17. Akira Okamoto, 2013. "Simulating Public Pension Reforms in an Aging Japan: Welfare Analysis with LSRA Transfers," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 9(4), pages 597-632, September.
    18. Laurence Seidman, 2014. "Book Review: The Death of the Income Tax: A Progressive Consumption Tax and the Path to Fiscal Reform by Daniel Goldberg (Oxford University Press, Oxford, Uk, 2013, 318 Pages)," National Tax Journal, National Tax Association;National Tax Journal, vol. 67(1), pages 269-278, March.
    19. Kenneth A. Lewis & Laurence S. Seidman, 2000. "Transitional Protection During Conversion to a Personal Consumption Tax," Public Finance Review, , vol. 28(2), pages 99-119, March.
    20. Seth G. Benzell & Laurence J. Kotlikoff & Guillermo LaGarda & Victor Yifan Ye, 2017. "Simulating Business Cash Flow Taxation," NBER Working Papers 23675, National Bureau of Economic Research, Inc.
    21. Laurence S. Seidman & Kenneth A. Lewis, 2003. "The Later You Pay, the Higher the k," Southern Economic Journal, John Wiley & Sons, vol. 69(3), pages 560-577, January.
    22. Mr. Thomas Dalsgaard, 2005. "U.S. Tax Reform: An Overview of the Current Debate and Policy Options," IMF Working Papers 2005/138, International Monetary Fund.

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