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Can Georgia Move from Income Tax to Consumption Tax?

In: State and Local Fiscal Policy

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  • Sally Wallace

Abstract

In this broad and illuminating work, experts on public finance discuss innovations in state and local tax policy that have been implemented or considered over the course of the last three decades. The authors provide original work that analyzes whether state and local governments have ‘gone outside the box’ to deal with the strains of current public finances or have gotten along by adhering to the status quo. This book provides researchers, students and policy makers with evaluations and analyses by well-known scholars in the area of state and local public finance of actual practices and analysis of potential policy changes for the future.

Suggested Citation

  • Sally Wallace, 2010. "Can Georgia Move from Income Tax to Consumption Tax?," Chapters, in: Sally Wallace (ed.), State and Local Fiscal Policy, chapter 7, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:13489_7
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    References listed on IDEAS

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    1. Roy Bahl & Sally Wallace, 2007. "From Income Tax to Consumption Tax?. The Case of Jamaica," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(3), pages 396-414, September.
    2. Auerbach, Alan J., 1997. "Quantifying the Current U.S. Fiscal Imbalance," National Tax Journal, National Tax Association;National Tax Journal, vol. 50(3), pages 387-398, September.
    3. Zodrow, George R. & McLure, Charles E. Jr., 1988. "Implementing direct consumption taxes in developing countries," Policy Research Working Paper Series 131, The World Bank.
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