The objective of this report is to provide Congress with an overview of state tax officials' concerns related to the enactment of a broad-based federal consumption tax-in the form of a federal retail sales tax or a value-added tax. It presents the responses of state tax policymakers-Governors and their staff and chairs and staff of major tax policy committees of state legislatures-to a GAO questionnaire on their preferred revenue options for dealing with the deficit and their concerns regarding a broad-based federal consumption tax. In addition, it discusses tax design alternatives that may address these concerns. It also presents the responses of state tax administrators to a separate GAO questionnaire on the effects of a federal consumption tax on state tax program administration.


    Zugriff

    Zugriff über TIB

    Verfügbarkeit in meiner Bibliothek prüfen


    Exportieren, teilen und zitieren



    Titel :

    Tax Policy. State Tax Officials Have Concerns About a Federal Consumption Tax


    Erscheinungsdatum :

    1990


    Format / Umfang :

    81 pages


    Medientyp :

    Report


    Format :

    Keine Angabe


    Sprache :

    Englisch