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Consumption taxes (individual)

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From the Briefing Book

Who would bear the burden of a VAT?

January 29, 2016 by tpc-admin

Q.

Who would bear the burden of a VAT?

A.

A value-added tax (VAT) is a tax on consumption. Poorer households spend a larger proportion of their income. A VAT is therefore regressive if it is measured relative to current income and if it is introduced without other policy adjustments. A VAT is less regressive if measured relative to lifetime income.

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What is the difference between zero rating and exempting a good in the VAT?

December 23, 2015 by tpc-admin

Q.

What is the difference between zero rating and exempting a good in the VAT?

A.

For a “zero-rated good,” the government doesn’t tax its sale but allows credits for the value-added tax paid on inputs. If a good or business is “exempt,” the government doesn’t tax the sale of the good, but producers cannot claim a credit for the VAT they pay on inputs to produce it.

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What would and would not be taxed under a national retail sales tax?

December 23, 2015 by tpc-admin

Q.

What would and would not be taxed under a national retail sales tax?

A.

In theory, all consumption would be taxed. In practice, there would be great pressure to narrow the base.

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