A tax reform policy aiming at a growth of prosperity requires basic guidelines. These would have to serve as a standard evaluation model for the precise assessment of the current tax system and the development of tax reform proposals. For market economies the concept of a consumption-based tax system is gaining increasing importance, especially with respect to economic efficiency. An ideal concept for reforming direct taxes would be the requirement of aligning tax bases directly to consumed income, that is, to exempt saved and invested income from taxation. The present volume contains papers…mehr
A tax reform policy aiming at a growth of prosperity requires basic guidelines. These would have to serve as a standard evaluation model for the precise assessment of the current tax system and the development of tax reform proposals. For market economies the concept of a consumption-based tax system is gaining increasing importance, especially with respect to economic efficiency. An ideal concept for reforming direct taxes would be the requirement of aligning tax bases directly to consumed income, that is, to exempt saved and invested income from taxation. The present volume contains papers dealing with the pros and cons of such a consumption-based tax system and of taxing lifetime consumption. Papers presented in this volume come from leading international scientists who discuss the tax reform under theoretical, political, legal and administrative aspects.
One: Opening Lectures.- The Superiority of a Consumption-Based Tax System.- On Choosing the "Correct" Tax Base - A Historical Perspective.- Two: Theoretical and Empirical Foundations of Taxing Consumption.- The Short Run and Long Run Welfare Effects of Implementing a Practical System of Consumption Taxation.- Consumption and Income Taxation: Horizontal Equity and Life Cycle Issues.- Taxation of Income, Consumption, and Wages in an Open Economy.- On the Specification of Simulation Models for Evaluating Income and Consumption Taxes.- Three: Taxing Consumption from a Public Choice and Constitutional Point of View.- Consumption Taxation and Democratic Process.- Public Choice and the Consumption Tax.- Fiscal Principle, Fiscal Politics, and Consumption Taxation.- Four: Legal Aspects of Taxing Consumption.- Taxing Consumption from a Legislative Point of View.- Five: Administrative Aspects of a Consumption-based Tax System.- Administrative Advantages of the Individual Tax Prepayment Approach to the Direct Taxation of Consumption.- Alternate Roads to Consumption Taxation - Administration Versus Tax Structure.- Administration Problems of an Expenditure Tax.- Six: Taxing Consumption from an International Point of View.- International Coordination Problems of Substituting Consumption for Income Taxation.- Problems of International Tax Coordination under Alternative Consumption Tax Regimes.- Do International Tax Relations Impede a Shift Towards Expenditure Taxation?.- Participants.
One: Opening Lectures.- The Superiority of a Consumption-Based Tax System.- On Choosing the "Correct" Tax Base - A Historical Perspective.- Two: Theoretical and Empirical Foundations of Taxing Consumption.- The Short Run and Long Run Welfare Effects of Implementing a Practical System of Consumption Taxation.- Consumption and Income Taxation: Horizontal Equity and Life Cycle Issues.- Taxation of Income, Consumption, and Wages in an Open Economy.- On the Specification of Simulation Models for Evaluating Income and Consumption Taxes.- Three: Taxing Consumption from a Public Choice and Constitutional Point of View.- Consumption Taxation and Democratic Process.- Public Choice and the Consumption Tax.- Fiscal Principle, Fiscal Politics, and Consumption Taxation.- Four: Legal Aspects of Taxing Consumption.- Taxing Consumption from a Legislative Point of View.- Five: Administrative Aspects of a Consumption-based Tax System.- Administrative Advantages of the Individual Tax Prepayment Approach to the Direct Taxation of Consumption.- Alternate Roads to Consumption Taxation - Administration Versus Tax Structure.- Administration Problems of an Expenditure Tax.- Six: Taxing Consumption from an International Point of View.- International Coordination Problems of Substituting Consumption for Income Taxation.- Problems of International Tax Coordination under Alternative Consumption Tax Regimes.- Do International Tax Relations Impede a Shift Towards Expenditure Taxation?.- Participants.
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