Tax Policy: Choosing among Consumption Taxes

摘要

The study to provide the layman with a general overview of consumption taxes and related issues. The study is intended to acquaint the general public, the Congress, and other interested parties with the principal features of various consumption taxes, their relative advantages and disadvantages-with particular attention given to administrative considerations-and some of the key questions and issues associated with consumption taxes. The study should be particularly useful to those interested in tax policy and deficit reduction.