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Consumption taxes (individual)

Consumption taxes (individual)

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Individual Taxes

Historical Shares of Federal Tax Liabilities for Nonelderly Childless Households

Shares of federal tax liabilities for nonelderly childless households, by comprehensive household income quintile.

Individual Taxes

Historical Average Federal Tax Rates for Elderly Headed Households

Average federal tax rates for elderly headed households, by comprehensive household income quintile.

Individual Taxes

Historical Average Federal Tax Rates for Nonelderly Childless Households

Average federal tax rates for nonelderly childless households, by comprehensive household income quintile.

Federal Budget and Economy

Historical Shares of Federal Tax Liabilities for All Households

Shares of federal tax liabilities for all households, by comprehensive household income quintile.

Individual Taxes

Historical Shares of Federal Tax Liabilities for Households with Children

Shares of federal tax liabilities for households with children, by comprehensive household income quintile.

Individual Taxes

Historical Shares of Federal Tax Liabilities for Elderly Headed Households

Shares of federal tax liabilities for elderly headed households, by comprehensive household income quintile.

Individual Taxes

Historical Average Federal Tax Rates for Households with Children

Average federal tax rates for households with children, by comprehensive household income quintile.

Individual Taxes

Historical Average Federal Tax Rates for All Households

Average federal tax rates for all households, by comprehensive household income quintile.

State and Local Issues

State Sales Tax Rates

State and Local Issues

Motor Fuel Tax Revenue

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From The Briefing Book

From the Briefing Book

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

December 23, 2015 by tpcwebsite

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 is the Canadian experience with a VAT?

December 23, 2015 by tpcwebsite

What is the Canadian experience with a VAT?

Concerns about regressivity, transparency, coordination with state sales taxes, and money machines can be assuaged by observing the Canadian value-added tax experience.

Read more about What is the Canadian experience with a VAT?

Is the VAT a money machine?

January 29, 2016 by tpcwebsite

Is the VAT a money machine?

A common criticism of the value-added tax is that it is simply a “money machine” that will enlarge a federal government by supplying a steady source of revenue. The empirical evidence has largely shown that this has not been the case.

Read more about Is the VAT a money machine?

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