American Economic Review
ISSN 0002-8282 (Print) | ISSN 1944-7981 (Online)
Toward a Consumption Tax, and Beyond
American Economic Review
vol. 94,
no. 2, May 2004
(pp. 161–165)
Citation
Gordon, Roger, Laura Kalambokidis, Jeffrey Rohaly, and Joel Slemrod. 2004. "Toward a Consumption Tax, and Beyond." American Economic Review, 94 (2): 161–165. DOI: 10.1257/0002828041302316JEL Classification
- H20 Taxation, Subsidies, and Revenue: General
- H24 Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
- H25 Business Taxes and Subsidies including sales and value-added (VAT)