Browsing by Author "Raft, Sean"
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Oregon Law Review : Vol. 86 No. 1, p. 161-218 : Imagining a Progressive and Comprehensive Consumption Tax Raft, Sean (University of Oregon School of Law, 2007)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 ...