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Retail Consumption Taxes: A Look at Some Economic and Ethical Issues

Robert W. McGee
Florida International University - School of Accounting

Journal of Accounting, Ethics & Public Policy, Vol. 2, No. 3, pp. 498-507, Summer 1999

Abstract:
The retail consumption tax has several advantages over the income tax. From a utilitarian standpoint, it is more efficient and causes less distortion to the economy, at least in cases where the tax is low. However, there are some ethical problems with retail consumption taxes. The author discusses the relative advantages of a retail consumption tax and some ethical problems inherent in the tax.

JEL Classifications: D63, H20

Accepted Paper Series

Date posted: November 08, 2000 ; Last revised: April 25, 2001

Suggested Citation

McGee, Robert W. , Retail Consumption Taxes: A Look at Some Economic and Ethical Issues. Journal of Accounting, Ethics & Public Policy, Vol. 2, No. 3, pp. 498-507, Summer 1999. Available at SSRN: http://ssrn.com/abstract=242496 or doi:10.2139/ssrn.242496

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Contact Information

Robert W. McGee (Contact Author)

Florida International University - School of Accounting ( email )

University Park
11200 SW 8th Street
Miami, FL 33199
United States