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Comment on Grubert and Newlon, "The International Implications of Consumption Tax Proposals"

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  • Avi-Yonah, Reuven S.

Abstract

Commentary on an analysis of the implications of adoption by the U.S. of a consumption tax. Notes the superiority of a destination-based versus an origin-based consumption tax, and the likelihood that other countries may respond by terminating their income tax treaties with the U.S.

Suggested Citation

  • Avi-Yonah, Reuven S., 1996. "Comment on Grubert and Newlon, "The International Implications of Consumption Tax Proposals"," National Tax Journal, National Tax Association;National Tax Journal, vol. 49(2), pages 259-265, June.
    • Handle: RePEc:ntj:journl:v:49:y:1996:i:2:p:259-65
    DOI: 10.1086/NTJ41789201
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    References listed on IDEAS

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    1. McLure, Charles E. Jr., 1992. "Substituting Consumption-Based Direct Taxation for Income Taxes as the International Norm," National Tax Journal, National Tax Association;National Tax Journal, vol. 45(2), pages 145-154, June.
    2. McLure, Charles E. Jr., 1992. "Substituting Consumption-Based Direct Taxation for Income Taxes as the International Norm," National Tax Journal, National Tax Association, vol. 45(2), pages 145-54, June.
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