Raft, Sean2008-04-212008-04-21200786 Or. L. Rev. 161 (2007)0196-2043https://hdl.handle.net/1794/595058 p.This Article proposes the graduated consumption tax model as a practical alternative to remove the tax-filing burden from the individual taxpayer while progressively generating comparable revenue amounts. The graduated consumption tax model imposes differential tax rates on the consumption of all goods and services, both at the production and retail levels. The rate attached to each good or service would depend on the item’s character–whether it is a “necessity” or a “luxury.” The items characterized as most necessary would be assessed at the lowest tax rates while those characterized as most luxurious would be assessed at the highest. All other consumables would be taxed at a rate somewhere in between.255224 bytesapplication/pdfen-USSpendings taxConsumption taxArticle