Oregon Law Review : Vol. 86 No. 1, p. 161-218 : Imagining a Progressive and Comprehensive Consumption Tax
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Date
2007
Authors
Raft, Sean
Journal Title
Journal ISSN
Volume Title
Publisher
University of Oregon School of Law
Abstract
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.
Description
58 p.
Keywords
Spendings tax, Consumption tax
Citation
86 Or. L. Rev. 161 (2007)