Consumption Taxation

Research Report

Consumption Taxation

From The Encyclopedia of Taxation and Tax Policy
October 1, 1999

Abstract

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.

To reuse content from Urban Institute, visit copyright.com, search for the publications, choose from a list of licenses, and complete the transaction.