Skip to main content
SpringerLink
Log in

The Value-Added Tax: Orthodoxy and New Thinking

  • Book
  • © 1989

Overview

Editors:
  1. Murray L. Weidenbaum

    1. Center for the Study of American Business, USA

    View editor publications

    You can also search for this editor in PubMed   Google Scholar

  2. David G. Raboy

    1. Patton, Boggs & Blow, USA

    View editor publications

    You can also search for this editor in PubMed   Google Scholar

  3. Ernest S. Christian

    1. Patton, Boggs & Blow, USA

    View editor publications

    You can also search for this editor in PubMed   Google Scholar

This is a preview of subscription content, log in via an institution to check access.

Access this book

Log in via an institution
eBook USD 84.99
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book USD 109.99
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info
Hardcover Book USD 109.99
Price excludes VAT (USA)
  • Durable hardcover edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Other ways to access

Licence this eBook for your library

Institutional subscriptions

Table of contents (11 chapters)

  1. Front Matter

    Pages i-xix
    Download chapter PDF

  2. Shifting to Consumption as a Federal Tax Base: An Overview

    • Murray L. Weidenbaum, Ernest S. Christian Jr.
    Pages 1-16

  3. If, When You Say “Value-Added Tax,” You Mean...

    • Ernest S. Christian Jr.
    Pages 17-38

  4. Who Bears the Burden of Consumption Taxes?

    • David G. Raboy, Cliff Massa III
    Pages 39-68

  5. Implications of the Form of Vat on Incidence and Other Factors

    • David G. Raboy
    Pages 69-86

  6. Preferential Treatment: The Implications for Horizontal Equity Among Companies

    • David G. Raboy
    Pages 87-101

  7. Problems of Transition to a Value-Added Tax

    • David G. Raboy, Cliff Massa III
    Pages 103-130

  8. International Implications of Value-Added Taxes

    • David G. Raboy
    Pages 131-162

  9. Value-Added Taxation of Financial Services

    • Harry D. Garber, David G. Raboy
    Pages 163-188

  10. The Sectoral Impacts of a Value-Added Tax

    • David G. Raboy, Cliff Massa III
    Pages 189-217

  11. Macroeconomic Effects of a Consumption-Based Tax

    • Stephen C. Vogt
    Pages 219-235

  12. Administration and Compliance

    • Cliff Massa III
    Pages 237-259

  13. Back Matter

    Pages 261-272
    Download chapter PDF
Back to top

Keywords

About this book

IF, WHEN YOU SAY "CONSUMPTION TAX , " YOU MEAN . . . by Ernest S. Christian, Jr. and Cliff Massa III Much has been said and written about consumption taxes in the United States, but mostly in a theoretical context. Dozens of schol­ arly treatises have been published, along with innumerable papers and speeches most of which were more argumentative than illumi­ nating in nature. Audiences have sat through uncounted confer­ ences on the merits or evils of consumption taxes, depending on the speakers' perspectives. There have been only three comprehensive legislative proposals to which these theories and arguments could be 1 applied, no one of which was acted upon in the Congress. Purveyors of conventional wisdom have suggested that this theo­ retical context might be replaced within a year or two by actual con­ sideration of a federal-level consumption tax. Some see enactment of such a tax as a desirable -- or at least a necessary -- means for reducing the federal deficit. The National Economic Commission, which was created by legislation in 1987 to recommend deficit reduction measures, was perceived by many skeptics and proponents alike to be the Trojan Horse which would carry a consumption tax Lrhe proposals were H. R. 7015, ''The Tax Restructuring Act of 1980," introduced by Rep. Al Ullman; S. 1102, ''The Business Transfer Tax Act of 1985," introduced by Senator William Roth; and H. R. 4598, introduced by Rep.

Editors and Affiliations

  • Center for the Study of American Business, USA

    Murray L. Weidenbaum

  • Patton, Boggs & Blow, USA

    David G. Raboy, Ernest S. Christian

Bibliographic Information

Publish with us

Policies and ethics

Back to top

Search

Navigation