Skip to main content

Experts
Events
Briefing Book
Resources
About
Contact
Support
Fiscal Facts

Sort by

Items per page

Topics
TaxVox Blog
Research & Commentary
Laws & Proposals
Model Estimates
Statistics
Features

You are here

Home
Topics
Individual Taxes
Consumption taxes (individual)

Consumption taxes (individual)

Primary tasks

View
From TaxVox
Research
Model Estimates(active tab)
Statistics

Business Taxes

T16-0305 - Repeal Certain ACA Excise Taxes by Expanded Cash Income Level, 2017

December 15, 2016

Business Taxes

T16-0307 - Repeal Certain ACA Excise Taxes by Expanded Cash Income Level, 2025

December 15, 2016

Business Taxes

T16-0308 - Repeal Certain ACA Excise Taxes by Expanded Cash Income Percentile, 2025

December 15, 2016

Individual Taxes

T09-0442 - 5 Percent Broad Based Value Added Tax (VAT), Impact on Tax Revenue ($ billions), 2010-19

November 11, 2009

From The Briefing Book

From the Briefing Book

What would be taxed under a VAT?

December 23, 2015 by kdavis@urban.org

What would and would not be taxed under a VAT?

Typically, a value-added tax covers all or most forms of consumption.

Read more about What would be taxed under a VAT?

Why is the VAT administratively superior to a retail sales tax?

December 23, 2015 by kdavis@urban.org

Why is the VAT administratively superior to a retail sales tax?

Retail sales taxes suffer from several enforcement problems. Most notably, the government has no record of transactions with which to verify retailers’ tax payments. In a value-added tax, the chain of crediting creates a natural audit trail, and the seller has more incentive to report the transaction and pay tax.

Read more about Why is the VAT administratively superior to a retail sales tax?

What has been the state and local experience with retail sales taxes?

December 23, 2015 by kdavis@urban.org

What has been the state and local experience with retail sales taxes?

Most states and localities rely heavily on retail sales taxes. But their experiences suggest that administering a national tax would be daunting.

Read more about What has been the state and local experience with retail sales taxes?

Donate Today

Topics
TaxVox Blog
Research & Commentary
Laws & Proposals
Model Estimates
Statistics
Privacy Policy
Newsletters

© Urban Institute, Brookings Institution, and individual authors, 2016.