By Manfred Rose (auth.), Professor Dr. Manfred Rose (eds.)
A tax reform coverage aiming at a development of prosperity calls for uncomplicated instructions. those must function a typical review version for the best overview of the present tax method and the advance of tax reform proposals. For industry economies the concept that of a consumption-based tax approach is gaining expanding value, specially with admire to financial potency. a great suggestion for reforming direct taxes will be the requirement of aligning tax bases on to ate up source of revenue, that's, to exempt stored and invested source of revenue from taxation. the current quantity comprises papers facing the professionals and cons of the sort of consumption-based tax procedure and of taxing lifetime intake. Papers offered during this quantity come from best overseas scientists who talk about the tax reform less than theoretical, political, felony and administrative aspects.
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Additional info for Heidelberg Congress on Taxing Consumption: Proceedings of the International Congress on Taxing Consumption, Held at Heidelberg, June 28–30, 1989
The literature is endless, and a variety of approaches may be distinguished2• Since they overlap in time, no neat sequential story can be told. I therefore present a brief review of each of the key approaches, keeping in mind their significance for the current debate over income versus expenditure tax. In so doing, I will be concerned with the development of ideas regarding the "good" or "correct" tax base, not with the way in which the use of tax bases has in fact developed and tax structures have changed.
At the same time, other practices result in an undue tax burden. In particular, inflation adjustmens in the determination of capital income are imperfect or absent. The modem income tax is thus far from complying with the accretion norm. s III. The Case for Consumption as Tax Base I now turn to the case for consumption rather than income as the "correct" tax base. While currently seen as a new and revolutionary idea, it also has its long-standing tradition. To begin with, two moralistic arguments in its favor may be noted.
S. or - and it seems even more soin European income taxes. This story cannot be told here, but a few of the more frequent shortcomings may be noted. Whereas the accretion concept calls for full taxation of captial gains, unrealized gains remain excluded and realized gains are frequently taxed on a preferential basis. Tax-exempt interest on debt issued by lower levels of government is allowed. Imputed rent from owner-occupied residences which should be included remains usually overlooked, while mortgage interest is permitted as 3 For a succinct analysis of the German debate, see Simons (1938).
Heidelberg Congress on Taxing Consumption: Proceedings of the International Congress on Taxing Consumption, Held at Heidelberg, June 28–30, 1989 by Manfred Rose (auth.), Professor Dr. Manfred Rose (eds.)