Research Report Consumption Taxation
From The Encyclopedia of Taxation and Tax Policy
Gilbert E. Metcalf
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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.
Research Areas Economic mobility and inequality Taxes and budgets
Tags Fiscal policy Campaigns, proposals, and reforms Federal tax issues and reform proposals
Policy Centers Income and Benefits Policy Center