Skip to main content
  • Experts
  • Events
  • Briefing Book
  • Resources
  • About
  • Contact
  • Support
  • Fiscal Facts
Twitter
Facebook
Logo Site
  • Topics
    • Individual Taxes
    • Business Taxes
    • Federal Budget and Economy
    • State and Local Issues
    • Campaigns, Proposals, and Reforms
  • TaxVox Blog
  • Research & Commentary
  • Laws & Proposals
  • Model Estimates
  • Statistics
  • Features

You are here

  1. Home
  2. Topics
  3. Individual Taxes
  4. Consumption taxes (individual)

Consumption taxes (individual)

RSS

Primary tasks

  • View
  • From TaxVox(active tab)
  • Research
  • Model Estimates
  • Statistics
Individual Taxes

Home Schooling Tax Policy: Or How We Spent Our First Week Of The Pandemic

April 1, 2020 –
The COVID-19 pandemic has given me the chance to teach (thanks to the internet) between three and nine students, ranging in ages from 8 to 15, how to think and write about one of my favorite topics: Taxes.
Campaigns, Proposals, and Reforms

“Don’t Tax Me, Don’t Tax Thee, Tax That Person Who’s Richer Than… We.”

February 5, 2020 –
Who counts as rich?
Individual Taxes

Naughty Or Nice: What If Santa Claus Had To Levy Sin Taxes?

December 4, 2019 –
Unlike Santa, governments want at least some residents to be a little “naughty” and continue do things it considers harmful so it can collect “sin taxes” on their behavior.

New Tax Credit Could End Poverty For US Workers And Boost the Middle Class

May 21, 2019 –
In a new paper , I propose a universal earned income tax credit (UEITC)—a one-for-one match on the first $10,000 of earnings delivered through a...
Individual Taxes

Is The US Ready For A Gas Tax Increase?

March 12, 2019 –
Is The US Ready For A Gas Tax Increase? House Democrats are talking enthusiastically about passing a big infrastructure bill by summer. President Trump keeps...
State and Local Issues

2018 Voters Faced a Slew of Confusing Revenue  Measures and Rejected Most Tax Increases

November 9, 2018 –
With so much to follow in the midterm elections, it is easy to lose sight of a bumper crop of tax-related ballot measures . But...
Individual Taxes

The Ups and Downs Of California’s Gas Tax

November 1, 2018 –
Last year, California raised its excise taxes on motor fuels. The tax on gasoline increased from 34.7 cents per gallon to 46.7 cents per gallon...

New Gun And Ammo Taxes Sound Like Promising Ways To Reduce Gun Violence. But There Are Problems.

May 24, 2018 –
The Gun Violence Prevention and Safe Communities Act of 2018 , introduced in Congress after February’s Parkland FL school shooting, would increase federal excise taxes...
Individual Taxes

Taxing Alcohol May Not Reduce Drunk Driving Accidents: Lessons From Illinois

November 27, 2017 –
The debate in Congress over the Tax Cuts and Jobs Act has attracted new attention to how government should tax alcoholic beverages. Lawmakers have proposed...
(Matt Rourke/AP Photo).
Individual Taxes

Taxing Bubbles, or, the Case of the Tax for Racial Equity

June 7, 2017 –
“Diet soda doesn’t have sugar. Are bubbles bad for you?” Daniel asked. Nope. The mayor of Seattle had good intentions for taxing a wider range of beverages, but the road to bad tax policy often is paved with good intentions.

Pages

  • Currently on page 1
  • Page 2
  • Page 3
  • Next page
  • Last page

From The Briefing Book

From the Briefing Book

Would tax evasion and avoidance be a significant problem for a national retail sales tax?

December 23, 2015 by tpcwebsite

Q.

Would tax evasion and avoidance be a significant problem for a national retail sales tax?

A.

A national retail sales tax would certainly not eliminate tax evasion and avoidance, and might increase it.

  • Read more about Would tax evasion and avoidance be a significant problem for a national retail sales tax?

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

December 23, 2015 by tpcwebsite

Q.

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

A.

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?

Would a national retail sales tax simplify the tax code?

December 23, 2015 by tpcwebsite

Q.

Would a national retail sales tax simplify the tax code?

A.

It would for individuals, but not as much for businesses and enforcement authorities.

  • Read more about Would a national retail sales tax simplify the tax code?

Read All >>

  • Donate Today
  • Topics
  • TaxVox Blog
  • Research & Commentary
  • Laws & Proposals
  • Model Estimates
  • Statistics
  • Privacy Policy
  • Newsletters
Twitter
Facebook
  • © Urban Institute, Brookings Institution, and individual authors, 2020.