Risk, rents and regressivity revisited
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Abstract:
This article seeks to survey the debate in the United States about whether the tax base should be income or consumption, and then focus on some recent arguments that have been made in favour of a consumption tax. In the author’s opinion, none of these arguments are convincing, and he would favour adopting a consumption tax in addition to, and not in lieu of, the existing income tax.
Author profile:
Reuven S
AVI-YONAH
Reuven holds the following qualifications/positions: Irwin I Cohn Professor of Law and Director, International Tax LLM, the University of Michigan; Senior Fellow, Taxation Law and Policy Research Institute, Monash University.
Current at May 2009
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