Business, Management and Accounting
5 years ago

Progressive consumption tax proposed to create fairer income distribution system.

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Revenue Law Journal
The Case for Taxing Consumption Part II
Joachim Lang

Paper Summary

The article argues for a tax system that treats all types of income equally and proposes a dual income tax regime. This regime would tax income used for spending more heavily than income used for saving or investing. The goal is to create a fairer tax system that encourages saving and investment while ensuring everyone has enough money for basic needs.

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