Tax on Consumed Income

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service

Language:

English

Subjects (All):

Income tax.

Sales tax.

Taxation.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[Washington, D.C.] [publisher not identified] 1993

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

Notes:

CRS Report

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

Vendor supplied data

Other Format:

Microfiche version Library of Congress. Congressional Research Service. Tax on Consumed Income

Publisher Number:

CRS-1993-ECN-0119

Access Restriction:

Restricted for use by site license