The Plethora of Consumption Tax Proposals: Putting the Value Added Tax, Flat Tax, Retail Sales Tax, and USA Tax into Perspective

Authors

Alan Schenk, Wayne State University

Document Type

Article

Disciplines

Taxation-Federal | Taxation-State and Local | Tax Law

Recommended Citation

Schenk, Alan. The Plethora of Consumption Tax Proposals: Putting the Value Added Tax, Flat Tax, Retail Sales Tax, and USA Tax into Perspective. 33 San Diego L. Rev. 1281, 1328 (1996)