This Article explores consumption tax proposals as a possible alternative to the current income tax system in the United States. It discusses the reasons for an interest in a federal consumption tax, as well as providing a brief history of consumption taxes. The Article examines the various forms of tax systems used in highly industrialized nations and explains how the United States federal income tax system fits into this array. Some significant elements of consumption taxes, such as tax base, the identification of the taxpayer, and the method of calculating tax liability, are explored. The author concludes with an analysis of the impact of a shift to a federal tax on consumption.
The Plethora of Consumption Tax Proposals: Putting the Value Added Tax, Flat Tax, Retail Sales Tax, and USA Tax into Perspective,
San Diego L. Rev.
Available at: https://digital.sandiego.edu/sdlr/vol33/iss4/2