View Research by Author - Gilbert E. Metcalf

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Consumption Taxation: From The Encyclopedia of Taxation and Tax Policy (Article)

Gilbert E. Metcalf

This entry explains taxation based on consumption, as opposed to some other measure of ability to pay, most notably income. The entry describes the forms of consumption taxes, historical examples, and the rationale for such a tax.

Posted to Web: October 01, 1999

Publication Date: October 01, 1999

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