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Life Under a Personal Consumption Tax: Some Thoughts on Working, Saving, and Consuming in Nunn-Domenici's Tax World

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  • Ginsburg, Martin D.

Abstract

A selective review of the USA tax proposal, which would replace the individual income tax with a personal consumption tax and replace the corporate income tax with a subtraction-method VAT.

Suggested Citation

  • Ginsburg, Martin D., 1995. "Life Under a Personal Consumption Tax: Some Thoughts on Working, Saving, and Consuming in Nunn-Domenici's Tax World," National Tax Journal, National Tax Association;National Tax Journal, vol. 48(4), pages 585-602, December.
    • Handle: RePEc:ntj:journl:v:48:y:1995:i:4:p:585-602
    DOI: 10.1086/NTJ41789174
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    Citations

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    Cited by:

    1. William M. Gentry & R. Glenn Hubbard, 1998. "Fundamental Tax Reform and Corporate Financial Policy," NBER Working Papers 6433, National Bureau of Economic Research, Inc.
    2. George R. Zodrow, 2019. "Should Capital Income Be Subject to Consumption-Based Taxation?," World Scientific Book Chapters, in: George R Zodrow (ed.), TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, chapter 5, pages 131-168, World Scientific Publishing Co. Pte. Ltd..
    3. Michael J. Graetz, 2005. "Comments on John B. Shoven and John Whalley, “Irving Fisher's Spendings (Consumption) Tax in Retrospect”," American Journal of Economics and Sociology, Wiley Blackwell, vol. 64(1), pages 245-256, January.
    4. William Gale & Kyle Pomerleau, 2023. "Response," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 42(3), pages 862-864, June.
    5. Lawrence Lokken, 1998. "Taxing USA Tomorrow," Southern Economic Journal, John Wiley & Sons, vol. 65(2), pages 341-354, October.
    6. 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.
    7. 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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