© 1990

Heidelberg Congress on Taxing Consumption

Proceedings of the International Congress on Taxing Consumption, Held at Heidelberg, June 28–30, 1989

  • Manfred Rose
Conference proceedings

Table of contents

  1. Front Matter
    Pages I-XVII
  2. Opening Lectures

    1. Front Matter
      Pages 1-1
  3. Theoretical and Empirical Foundations of Taxing Consumption

  4. Taxing Consumption from a Public Choice and Constitutional Point of View

    1. Front Matter
      Pages 189-189
    2. Geoffrey Brennan, James M. Buchanan
      Pages 191-226
    3. Dennis C. Mueller
      Pages 227-246
  5. Legal Aspects of Taxing Consumption

    1. Front Matter
      Pages 271-271
  6. Administrative Aspects of a Consumption-based Tax System

  7. Taxing Consumption from an International Point of View

    1. Front Matter
      Pages 451-451

About these proceedings


A tax reform policy aiming at a growth of prosperity requires basic guidelines. These would have to serve as a standard evaluation model for the precise assessment of the current tax system and the development of tax reform proposals. For market economies the concept of a consumption-based tax system is gaining increasing importance, especially with respect to economic efficiency. An ideal concept for reforming direct taxes would be the requirement of aligning tax bases directly to consumed income, that is, to exempt saved and invested income from taxation. The present volume contains papers dealing with the pros and cons of such a consumption-based tax system and of taxing lifetime consumption. Papers presented in this volume come from leading international scientists who discuss the tax reform under theoretical, political, legal and administrative aspects.


Konsumbesteuerung Steuerpolitik Steuerreform fiscal policy growth political economy simulation social security tax reform taxation welfare

Editors and affiliations

  • Manfred Rose
    • 1
  1. 1.Alfred-Weber-Institute, Faculty of EconomicsUniversity of HeidelbergHeidelbergGermany

Bibliographic information

  • Book Title Heidelberg Congress on Taxing Consumption
  • Book Subtitle Proceedings of the International Congress on Taxing Consumption, Held at Heidelberg, June 28–30, 1989
  • Editors Manfred Rose
  • DOI
  • Copyright Information Springer-Verlag Berlin Heidelberg 1990
  • Publisher Name Springer, Berlin, Heidelberg
  • eBook Packages Springer Book Archive
  • Hardcover ISBN 978-3-540-52728-2
  • Softcover ISBN 978-3-642-75793-8
  • eBook ISBN 978-3-642-75791-4
  • Edition Number 1
  • Number of Pages XVII, 541
  • Number of Illustrations 0 b/w illustrations, 0 illustrations in colour
  • Topics Economics, general
  • Buy this book on publisher's site
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