Federal Tax on Consumed Income : Background and Analysis.

Describes general and theoretical considerations of a personal consumption tax, and examines the merits of taxing consumption versus income. Covers history of consumption taxes, personal consumption tax design, implementation, transitional considerations, and characteristics regarding equity, effici...

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Bibliographic Details
Corporate Authors:	Library of Congress. Congressional Research Service, ProQuest (Firm)
Format:	eBook
Language:	English
Published:	[Place of publication not identified] : [publisher not identified], 1998.
Series:	U.S. Congressional Research.
Subjects:	Income tax. Sales tax. Taxation. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
Summary:	Describes general and theoretical considerations of a personal consumption tax, and examines the merits of taxing consumption versus income. Covers history of consumption taxes, personal consumption tax design, implementation, transitional considerations, and characteristics regarding equity, efficiency, and simplicity.
Item Description:	Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource.
Physical Description:	1 online resource.