Oregon Law Review : Vol. 86 No. 1, p. 161-218 : Imagining a Progressive and Comprehensive Consumption Tax

Show full item record

Title: Oregon Law Review : Vol. 86 No. 1, p. 161-218 : Imagining a Progressive and Comprehensive Consumption Tax
Author: Raft, Sean
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.
URI: http://hdl.handle.net/1794/5950
Date: 2007


Files in this item

Files Size Format View
Raft.pdf 249.2Kb PDF View/Open

This item appears in the following Collection(s)

Show full item record