From Income to Consumption Tax: Some International Implications

Authors

Reuven S. Avi-Yonah

Library of Congress Authority File

http://id.loc.gov/authorities/names/n79122466

Document Type

Article

Abstract

This Article considers some possible implications for the international tax regime based on three major proposals in the United States which would abolish the U.S. corporate and personal income taxes and implement in their place a type of consumption tax. It describes the three main proposals and the potential international implications. The Article discusses the possible impact of tax reform on the U.S. tax treaty network and concludes that our treaty partners would be entitled to terminate their treaties with the U.S. if it abolished the income tax. The author concludes by addressing the question whether the effect of the consumption tax proposals on the international tax regime will be positive or negative.

Recommended Citation

Reuven S. Avi-Yonah, From Income to Consumption Tax: Some International Implications, 33 San Diego L. Rev. 1329 (1996).
Available at: https://digital.sandiego.edu/sdlr/vol33/iss4/3