Abstract
The eighties showed a worldwide discussion of tax reform scenarios, based on the theoretical and empirical evidence that national income tax regimes suffered from major shortcomings. The criticism is not new that the system of direct taxes needed adaptation in order to achieve the goals of an equitable distribution of tax burdens and net personal income, of avoiding allocative distortions and welfare losses for the society and of low costs of information, compliance, administration and control. All this has led to changes in the tax systems in the past. In the last three decades major reform steps have included measures to integrate corporate and personal income taxes, indexation rules to mitigate inflationary distortions or the introduction of assignment rules for household income in order to escape undesirable progressivity effects.
For helpful and critical remarks I give thanks to Werner Ebke, Andreas Haufler (both University of Konstanz) and to the participants of the seminar session in Heidelberg, especially to my discussant Klaus Vogel.
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Genser, B. (1990). Do International Tax Relations Impede a Shift towards Expenditure Taxation?. In: Rose, M. (eds) Heidelberg Congress on Taxing Consumption. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-75791-4_16
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DOI: https://doi.org/10.1007/978-3-642-75791-4_16
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