[ NTA logo ]

The International Implications of Consumption Tax Proposals

Grubert, Harry and Newlon, T. Scott

Abstract:

Examines the effect of recent consumption tax proposals (the flat tax and USA tax) on cross-border investment and trade, tax administration, and compliance. Results show that the international flow of goods and capital could effect the results of a closed economy.

Citation

Grubert, Harry and Newlon, T. Scott (1995), The International Implications of Consumption Tax Proposals, National Tax Journal, 48:4, pp. 619-47