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The authors observe that consumption taxation is superior to income taxation because it does not penalize saving and investment and propose that the U.S. income tax system be completely replaced by a progressive consumption tax. They argue that the X tax, developed by the late David Bradford, offers the best form of progressive consumption taxation for the United States and outline concrete proposals for the X tax's treatment of numerous specific economic issues.

Spendings tax - United States. --- Value-added tax - United States. --- Spendings tax --- Value-added tax

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Taxation --- Income tax --- Spendings tax --- Value-added tax --- Sales tax --- Progressive taxation --- Income tax. --- Progressive taxation. --- Sales tax. --- Spendings tax. --- Taxation. --- Value-added tax. --- United States.

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This paper focuses on two core tax design issues that arise in addressing current fiscal challenges It first explores the idea, prominent in troubled Eurozone countries, of a 'fiscal devaluation:' shifting from social contributions to the VAT as a way to mimic a nominal devaluation. Empirical evidence is presented which suggests that in Eurozone countries this may indeed improve the trade balance quite sizably in the short-run, though, as theory predicts, the effects eventually disappear. The paper then assesses the wider scope for VAT reform in meeting fiscal consolidation needs, developing and beginning to apply a methodology for finding additional VAT revenue in ways less distortionary and fairer than further raising the standard rate.

Devaluation of currency. --- Fiscal policy --- Value-added tax --- Taxation --- Econometric models. --- Econometric models. --- Econometric models.

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tva --- notariaat --- btw --- notariat --- Law of civil procedure --- Tax law --- Belgium --- Value-added tax --- Handbooks, manuals, etc. --- Notaries

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As governments worldwide are looking for ways to raise revenue to finance their budgets, consumption taxes such as Value Added Taxes (VAT) and Goods and Services Taxes (GST) are increasing in prominence and now exists in over 150 countries.This book compares the VAT/GST systems of 20 countries around the world, with all continents, represented, plus the EU VAT regime. This analysis is organized in a way that allows interesting and specific details of each VAT system to be identified while at the same time rendering them comparable despite their structural differences. It identifies best practices and gives readers some thoughts on future directions of VAT/GST.This book is a valuable resource for regulators and practitioners, to deepen their understanding of the various tax systems and how certain issues are solved under different regimes, in order to encourage international trade and lay the groundwork for the removal of tax obstacles and related costs in global commerce.

AA / International- internationaal --- 336.200 --- 336.220 --- 336.225 --- impots indirects --- toekomstperpectieven --- international --- Belastingstelsel: algemene naslagwerken en principes. --- indirecte belastingen: algemeenheden. --- Omzetbelasting, belasting over de toegevoegde waarde. --- indirecte belastingen --- perspectives d'avenir --- internationaal --- Value-added tax --- Law and legislation --- Added-value tax --- Goods and services tax --- GST (Goods and services tax) --- Tax on added value --- VAT (Value-added tax) --- Sales tax --- Belastingstelsel: algemene naslagwerken en principes --- indirecte belastingen: algemeenheden --- Omzetbelasting, belasting over de toegevoegde waarde --- Value-added tax - Law and legislation - Congresses