"How Different Are Income and Consumption Taxes?"
American Economic Review,
Volume: 87 | Issue: 2 | Pages: 138-42
Publication type: Journal article
Research Archive Topic: Business Economics and Public Policy
It is argued that, with respect to efficiency gains, the distinction between reform toward a broad-based income tax and reform toward a broad-based consumption tax is relatively minor. This is not to say that there are not important efficiency and distributional consequences of moving from the current tax system to a broad-based consumption tax. Most such consequences can be traced to reform of the income tax.
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