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The case for a progressive spending tax

Abstract:

A traditional view of tax that viewed consumption taxes as a way to avoid taxing savings is flawed. A progressive spending tax stands between an income tax, which double-taxes all savings, and a wage tax, which ignores all savings.

A progressive spending tax implements simultaneously two widely held norms about savings: the ordinary-savings norms, which holds that savings for emergencies or to smooth out uneven labour earnings through even consumption paths is commendable and ought ...

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Publication status:
Published
Peer review status:
Peer reviewed

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Institution:
University of Southern California
Department:
Law,Economics,and Political Science
Role:
Author

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Institution:
University of Oxford
Role:
Other
Publisher:
Foundation for Law, Justice and Society Publisher's website
Series:
The social contract revisited
Place of publication:
http://www.fljs.org/content/social-contract-revisited-publications
Publication date:
2008-01-01
Language:
English
Keywords:
Subjects:
UUID:
uuid:360f473e-be1f-442b-bd78-7e5b0522b71e
Local pid:
ora:7727
Deposit date:
2014-02-03

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