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Economic, Administrative, and Political Factors in Choosing a General Consumption Tax

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  • McLure, Charles E. Jr.

Abstract

Focuses on certain political, economic, and administrative differences in four types of consumption taxes; RST; VAT; BTT; and SAT.

Suggested Citation

  • McLure, Charles E. Jr., 1993. "Economic, Administrative, and Political Factors in Choosing a General Consumption Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 46(3), pages 345-358, September.
    • Handle: RePEc:ntj:journl:v:46:y:1993:i:3:p:345-58
    DOI: 10.1086/NTJ41789027
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    Cited by:

    1. Mare, Mauro, 2015. "Why and How should the EU budget be reformed?," MPRA Paper 76112, University Library of Munich, Germany.
    2. McLure, Charles E, 1996. "The US debate on comsuption-based taxes: implication for the Americas," Sede de la CEPAL en Santiago (Estudios e Investigaciones) 34292, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).

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