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Life Under a Personal Consumption Tax: Some Thoughts on Working, Saving, and Consuming in Nunn-Domenici's Tax World

Ginsburg, Martin D.

Abstract:

A selective review of the USA tax proposal, which would replace the individual income tax with a personal consumption tax and replace the corporate income tax with a subtraction-method VAT.

Citation

Ginsburg, Martin D. (1995), Life Under a Personal Consumption Tax: Some Thoughts on Working, Saving, and Consuming in Nunn-Domenici's Tax World, National Tax Journal, 48:4, pp. 585-602