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http://ssrn.com/abstract=896160
 
 

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Simplifying Assumptions: How Might the Politics of Consumption Tax Reform Affect (Impair) the End Product?


Daniel Shaviro


New York University School of Law

April 2006

NYU, Law and Economics Research Paper No. 06-17

Abstract:     
One of the main advantages of consumption taxation that its advocates, including me, have claimed is simplification. However, the extent to which simplification actually would result from a major consumption-based tax reform would depend not only on the compliance and administrative issues raised by the structure of the hypothetical new system, but also by the politics of enactment. This paper, commissioned for a conference concerning consumption-based reform, asks the inevitably speculative question of how the politics of such a reform, if it occurred, would affect (or impair) the end product. The conclusions reached are not very optimistic.

Number of Pages in PDF File: 71

Keywords: tax politics, tax reform, consumption taxation, tax simplification

JEL Classification: H20, H21, H24, H25, H26

working papers series


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Date posted: April 13, 2006  

Suggested Citation

Shaviro, Daniel, Simplifying Assumptions: How Might the Politics of Consumption Tax Reform Affect (Impair) the End Product? (April 2006). NYU, Law and Economics Research Paper No. 06-17. Available at SSRN: http://ssrn.com/abstract=896160 or http://dx.doi.org/10.2139/ssrn.896160

Contact Information

Daniel Shaviro (Contact Author)
New York University School of Law ( email )
40 Washington Square South
Room 314-B
New York, NY 10012-1099
United States
212-998-6187 (Phone)
212-995-4341 (Fax)
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