Uneasy compromise : problems of a hybrid income-consumption tax
Author(s)
Bibliographic Information
Uneasy compromise : problems of a hybrid income-consumption tax
(Studies of government finance : Second series)
Brookings Institution, c1988
- : pbk
Available at 49 libraries
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The International University of Kagoshima Library図
: pbk345.253//A.110000129932,
345.253//A.210000361526
Note
Includes bibliographical references and indexes
Description and Table of Contents
Description
Whether the nation would be better served by an income tax or by a consumption tax has been debated by tax experts for decades. In practice, tax systems everywhere are mixed or ""hybrid"" systems. And while legislators have reasons for enacting such systems, the mix results in inequities, inefficiencies, and abuse.For Uneasy Compromise, Brookings brought together some of the nation's most knowledgeable tax experts and analysts to address the question: How should lawmakers grapple with the problems that arise from the side-by-side existence of principles of consumption taxation with principles of income taxation? Rather than propose rules for an ideal system that will never exist, this book addresses the problems created by a hybrid system. In so doing, it offers policymakers a comprehensive and sophisticated analysis of our current tax system and the tools for evaluating proposed refinements.
by "Nielsen BookData"