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Is It Time for a Consumption Tax?

Author

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  • Boyer, Daniel J.
  • Russell, Susan M.

Abstract

Examines the economic case for a consumption tax and concludes that (with its bias towards the manufacturing sector) the VAT is the wrong solution for a knowledge-based, information-age economy that depends more on human capital than equipment and plant .

Suggested Citation

  • Boyer, Daniel J. & Russell, Susan M., 1995. "Is It Time for a Consumption Tax?," National Tax Journal, National Tax Association;National Tax Journal, vol. 48(3), pages 363-372, September.
    • Handle: RePEc:ntj:journl:v:48:y:1995:i:3:p:363-72
    DOI: 10.1086/NTJ41789154
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    Cited by:

    1. Akinloye Akindayomi, 2013. "Capital Gains Taxation And Stock Market Investments: Empirical Evidence," Accounting & Taxation, The Institute for Business and Finance Research, vol. 5(2), pages 1-12.
    2. Helena Blazic & Nikša Nikolic & Mario Pecaric, 2003. "Consumer-Based Taxation at the Business Level: The Croatian Experience," Journal of Entrepreneurial Finance, Pepperdine University, Graziadio School of Business and Management, vol. 8(1), pages 57-68, Spring.
    3. Mare, Mauro, 2015. "Why and How should the EU budget be reformed?," MPRA Paper 76112, University Library of Munich, Germany.
    4. Gerasimos T. Soldatos, 2021. "In/Estabilidad bajo el impuesto sobre la renta ideal y el impuesto sobre el consumo ideal," Cuadernos de Economía - Spanish Journal of Economics and Finance, Asociación Cuadernos de Economía, vol. 44(124), pages 33-42, Enero.

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