Implementing a (Modern) Progressive Consumption Tax, 41
Va. Tax Rev.
Available at: https://repository.uclawsf.edu/faculty_scholarship/1958
Progressively taxing consumption has much normative appeal, but pre vious legal scholarship has incorrectly assumed that directly accounting for the expenditures of individual taxpayers is administratively infeasible. Changes in consumer spending and advances in technology require revisiting this assumption. This article proposes a novel framework through which an individual accounting progressive consumption tax (IAPCT) can be imple mented and establishes the IAPCT's superiority to previously proposed forms of progressive consumption taxation. IAPCT advantages include a significant reduction in tax filing costs, improved enforcement, and the immediate de ployment of place-based tax policy.
Virginia Tax Review