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Record Nr. |
UNINA9910783155703321 |
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Autore |
Grubert Harry |
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Titolo |
Taxing consumption in a global economy / / Harry Grubert, T. Scott Newlon |
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Pubbl/distr/stampa |
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Washington, D.C. : , : AEI Press, , 1997 |
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©1997 |
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Descrizione fisica |
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1 online resource (vi, 53 pages) |
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Collana |
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AEI studies on tax reform |
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Altri autori (Persone) |
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Soggetti |
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Taxation of articles of consumption - United States |
Taxation - United States |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Bibliographic Level Mode of Issuance: Monograph |
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Nota di bibliografia |
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Includes bibliographical references (p. 49-52). |
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Sommario/riassunto |
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This study examines recent fundamental tax reform proposals that would replace the US income tax system with one based on consumption. The two main variants on a consumption tax, destination basis and origin basis, are examined and placed in an open economy context. |
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