Titlebook: Heidelberg Congress on Taxing Consumption; Proceedings of the I Manfred Rose Conference proceedings 1990 Springer-Verlag Berlin · Heidelber

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The Superiority of a Consumption-based Tax Systemgress will contribute to a more intensive consideration in the debate on the German tax reform of the opportunities, and of course risks, connected with the different approaches towards a consumption-based tax system.

要素

On Choosing the “Correct” Tax Base — A Historical Perspectivea variety of approaches may be distinguished.. Since they overlap in time, no neat sequential story can be told. I therefore present a brief review of each of the key approaches, keeping in mind their significance for the current debate over income versus expenditure tax.

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The Short Run and Long Run Welfare Effects of Implementing a Practical System of Consumption Taxatio “right”. There are many reasons for this. One is simply that judgments about what is the right tax system vary immensely across observers, even well-informed ones. This is inevitable given the value judgments involved. Another is that the reform process is itself potentially painful. Although tax r

insurgent

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Consumption Taxation and Democratic Processeveral distinctive features. In the first place, and most cons picuously, the perspective places in the analytical foreground, the fact that decisions about the bases upon which, and rates at which, taxes are to be levied are . decisions. In the second place, the perspective emphasizes the essential

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Administrative Advantages of the Individual Tax Prepayment Approach to the Direct Taxation of Consumng its adoption by the European Common Market in the 1960s, the VAT has become the “workhorse” of fiscal systems throughout the world. At least forty countries now levy VATs, and many others use other forms of broad-based general sales taxes, as well as more selective taxes on consumption..