The Aches and Pains of Transition to a Consumption Tax: Can We Get There from Here?
Virginia Tax Review 2007, Wntr, 26, 3
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Publisher Description
I. INTRODUCTION Tax scholars and government policy makers are giving serious consideration to a shift from the current income tax to a consumption tax. (1) Even if there were agreement that a consumption tax was superior to an income tax, however, there would still be significant obstacles to accomplishing the shift.
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