(University of Oregon School of Law, 2007) Raft, Sean
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.
