Should the Federal Income Tax Be Replaced with a National Sales or Value-added Tax?
نویسنده
چکیده
[Editor's Note: It appears that the question of changing the federal tax base will be part of the public debate for the foreseeable future. In a Brief that we published in April, Alan Auerbach of UC Berkeley summarized the effects and uncertainties of replacing the federal income tax with a federal flat tax. In the following discussion, Steven Sheffrin of UC Davis reviews several important issues embedded in a possible shift to a national sales or value-added tax, two other forms of consumption tax.]
منابع مشابه
Andrew Young School
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تاریخ انتشار 2007