Consumption tax proposals in an international setting

Journal
Musgrave, P.B.
International VAT Monitor 2001 (Volume 12), No. 2
PriceUSD 45

Recently a debate has started on the shift from income taxes to consumption taxes. A number of proposals have been put forward on the form and structure of such taxes. Review of the international aspects of a number of proposals in this field in comparison to a backdrop of criteria that have been developed in the theory and practice of income taxation.