Implementing a Progressive Consumption Tax: Advantages of Adopting the VAT Credit-Method System

Autor:	Itai Grinberg
Rok vydání:	2006
Předmět:	Economics and Econometrics Double taxation Public economics ComputingMilieux_LEGALASPECTSOFCOMPUTING Tax reform ComputingMilieux_GENERAL Microeconomics Consumption tax Value-added tax Tax credit Ad valorem tax Accounting Economics State income tax Finance Indirect tax
Zdroj:	National Tax Journal. 59:929-954
ISSN:	1944-7477 0028-0283
DOI:	10.17310/ntj.2006.4.10
Popis:	A credit-method value-added tax, a payroll tax, and a business-level wage subsidy can approximate the economic and distributional consequences of a subtraction-method X-tax. Such a credit-method progressive consumption tax has administrative advantages as compared to a subtraction-method progressive consumption tax, once certain political factors are taken into account. Further, unlike a subtraction-method system, a credit- method progressive consumption tax could easily interact with other tax systems around the world and comply with World Trade Organization rules without sacrifi cing best practice VAT design features that allow for effective enforcement.
Databáze:	OpenAIRE
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