Heidelberg Congress on Taxing Consumption

This book deals with the pros and cons of a consumption-based tax system. Contributions are made by leading international scientists who discuss tax reform under theoretical, political, legal and administrative aspects.

Inhalt
One: Opening Lectures.- The Superiority of a Consumption-Based Tax System.- On Choosing the Correct Tax Base A Historical Perspective.- Two: Theoretical and Empirical Foundations of Taxing Consumption.- The Short Run and Long Run Welfare Effects of Implementing a Practical System of Consumption Taxation.- Consumption and Income Taxation: Horizontal Equity and Life Cycle Issues.- Taxation of Income, Consumption, and Wages in an Open Economy.- On the Specification of Simulation Models for Evaluating Income and Consumption Taxes.- Three: Taxing Consumption from a Public Choice and Constitutional Point of View.- Consumption Taxation and Democratic Process.- Public Choice and the Consumption Tax.- Fiscal Principle, Fiscal Politics, and Consumption Taxation.- Four: Legal Aspects of Taxing Consumption.- Taxing Consumption from a Legislative Point of View.- Five: Administrative Aspects of a Consumption-based Tax System.- Administrative Advantages of the Individual Tax Prepayment Approach to the Direct Taxation of Consumption.- Alternate Roads to Consumption Taxation Administration Versus Tax Structure.- Administration Problems of an Expenditure Tax.- Six: Taxing Consumption from an International Point of View.- International Coordination Problems of Substituting Consumption for Income Taxation.- Problems of International Tax Coordination under Alternative Consumption Tax Regimes.- Do International Tax Relations Impede a Shift Towards Expenditure Taxation?.- Participants.