Heidelberg Congress on Taxing Consumption: proceedings of the International Congress on Taxing Consumption, held at Heidelberg, June 28 - 30, 1989
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| Corporate Author: | |
|---|---|
| Format: | Conference Proceeding Book |
| Language: | English |
| Published: |
Berlin u.a.
Springer
1990
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| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Item Description: | Literaturangaben |
| Physical Description: | XVII, 541 S. graph. Darst. |
| ISBN: | 3540527281 0387527281 |
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| 245 | 1 | 0 | |a Heidelberg Congress on Taxing Consumption |b proceedings of the International Congress on Taxing Consumption, held at Heidelberg, June 28 - 30, 1989 |c Manfred Rose (ed.). With contributions by Henry J. Aaron ... |
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Record in the Search Index
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| adam_text | Contents
Page
Preface V
PART ONE: Opening Lectures
Manfred Rose
THE SUPERIORITY OF A CONSUMPTION BASED TAX SYSTEM 3
I. Introduction 3
n. Alternative Ways of Attaining a Consumption based Tax System 5
III. Principal Reasons for Favouring the Consumption Approach in Taxation 8
A. Tax Incidence and the Real Burden of Taxation 8
B. Functional Efficiency Virtues of Taxing Consumption 9
C. Minimizing Excess Burdens by Taxing Consumption 16
D. Equity Virtues of Taxing Consumption 21
IV. Strategies in Favour of a Consumption based Tax System 23
Richard A. Musgrave
ON CHOOSING THE CORRECT TAX BASE
A HISTORICAL PERSPECTIVE 29
I. National Income or Output as Potential Base 30
n. Personal Income as Index of Taxable Capacity 31
III. The Case for Consumption as Tax Base 33
IV. Minimizing Dead Weight Loss 37
VIII
PART TWO: Theoretical and Empirical Foundations of Taxing
Consumption
Robin Boadway
THE SHORT RUN AND LONG RUN WELFARE EFFECTS OF
IMPLEMENTING A PRACTICAL SYSTEM OF CONSUMPTION TAXATION 45
I. Introduction 45
II. Main Issues in the Design of a Feasible Consumption Tax Base 47
III. The Effects of Personal Tax Base Reform on Saving and Welfare 50
IV. Dynamic Welfare Economics: A Cursory Review of the Literature 62
V. The Relevance of Dynamic Welfare Theory for Tax Reform 69
Comments by Michael Ahlheim 78
John Kay
CONSUMPTION AND INCOME TAXATION: HORIZONTAL EQUITY
AND LIFE CYCLE ISSUES 85
I. Introduction 85
II. Income and Consumption Taxes in a Simple Life Cycle Model 89
HI. Extensions to the Basic Model 96
IV. Principles of Horizontal Equity 103
V. Conclusions 106
Comments by Syed M. Ahsan 109
IX
Peter Birch Sfrensen
TAXATION OF INCOME, CONSUMPTION, AND WAGES
IN AN OPEN ECONOMY 117
I. Introduction 117
H. The Household Sector 119
m. The Business Sector 124
IV. The Government 125
V. The Model with Exogenous Terms of Trade 126
VI. The Effects of Tax Policy when the Terms of Trade are Exogenous 128
VII. Tax Policy and the Terms of Trade 131
VIII. Summary and Conclusion 134
Comments by Pierre Pestieau 142
Charles L. Bollard
ON THE SPECIFICATION OF SIMULATION MODELS FOR
EVALUATING INCOME AND CONSUMPTION TAXES 147
I. Introduction 147
II. The Simulation Models 149
A. A Model with a Simple Present/Future Choice 149
B. Infinite Horizon Model 153
C. Overlapping Generations Life Cycle Model 157
m. Results 160
IV. Conclusion 171
Comments by Gunter Stephan 178
Comments by Karl W. Roskamp 181
X
PART THREE: Taxing Consumption from a Public Choice
and Constitutional Point of View
Geoffrey Brennan and James M. Buchanan
CONSUMPTION TAXATION AND DEMOCRATIC PROCESS 191
I. The Public Choice Approach to Tax Issues 191
II. The Political Model: Modified Leviathan 195
III. Tax Substitution: Consumption versus Income Taxation 204
A. Consumption Tax and Tax Efficiency 205
B. Cost Share Effects 207
C. Fiscal Illusion 208
D. Summary 209
IV. Tax Supplementation: Consumption Tax and the Tax Mix 210
V. In Summation 216
Comments by Peter Bernholz 218
Comments by Frans van Winden 221
Dennis C. Mueller
PUBLIC CHOICE AND THE CONSUMPTION TAX 227
I. Public Choice Considerations 228
II. Flies in the Public Choice Ointment 232
III. The Adoption of the Personal Income Tax in the United States 234
IV. Conclusions 237
Comments by Bengt Arne Wickstrom 240
XI
Richard E. Wagtier
FISCAL PRINCIPLE, FISCAL POLITICS,
AND CONSUMPTION TAXATION 247
I. Fiscal Principle and the Grammar of Tax Advocacy 248
II. Optimal Discrimination through Political Processes? 251
III. Self Interest, Political Incentive, and Consumption Taxation 254
IV. Fiscal Politics in Constitutional Perspective 259
Comments by Charles B. Blankart 264
PART FOUR: Legal Aspects of Taxing Consumption
Joachim Lang
TAXING CONSUMPTION FROM A LEGISLATIVE POINT OF VIEW 273
I. Introduction 273
II. Constitutional Fundamentals of Taxation 275
A. Taxation in a Democratic State Based on the Rule of Law 275
1. The Rule of Law 275
2. Reform of the Tax Law in a Democracy 275
2.1. Stable und Unstable Elements of the Law in a Democracy 275
2.2. Juridico Economic Perspectives of Tax Reforms 277
2.3. Fundamental Reform of the Tax Law in a Democracy? 290
XII
B. Equality, Liberty and Social Solidarity as Constitutional Fundamentals
for a Consumption orientated Reform of Tax Systems 292
1. On the Constitutionally Guaranteed Basic Consensus as regards
Equality, Liberty and Social Solidarity 292
2. Equality 294
2.1. System Consistent Taxation in Accordance with the Ability to Pay 294
2.2. Consumption as a Fair Indicator of a Person s Ability to Pay Taxes 295
3. Liberty and Social Solidarity 296
3.1. The Concept of the Social Market Economy 296
3.2. Adequacy of Consumption Taxation within a Free
Enterprise System 299
3.3. Neutrality of Consumption Taxation 299
3.4. Prerequisites for Social Solidarity 302
III. Approaches to a Consumption orientated Reform of the German Tax System 311
A. Necessity for a Multiple Tax System Based on Diverse
Ability to pay Indicators 311
B. Juridico Institutional Framework 311
C. Substitution of the Income Tax, the Corporation Tax, the Trade Tax
(Gewerbesteuer) and the Wealth Tax (Vermogensteuer) by a General
Tax on the Consumed Income and a General Tax on the Saved Income 315
D. Extension of the Corporation Tax to a General Tax on the Saved Income 316
1. Approach: Separate Taxation of Saved Income and
Consumable Income 316
2. The General Tax on the Saved Income as a Business Tax
( Betriebsteuer ); Technicalities 318
3. Relationship between the Proportional Business Tax and
the Progressive Tax on the Consumable Income 319
E. On the Legislative Realization of the Concept 322
IV. Summary 322
XIII
PART FIVE: Administrative Aspects of a Consumption based
Tax System
Charles E. McLure, Jr. and George R. Zodrow
ADMINISTRATIVE ADVANTAGES OF THE INDIVIDUAL TAX
PREPAYMENT APPROACH TO THE DIRECT TAXATION OF
CONSUMPTION 335
I. Introduction 335
II. Main Features of Income and Consumption Taxes 338
A. The Income Tax 339
B. The ICF/RF Consumption Tax 341
C. The ITP/R Consumption Tax 342
III. A Comparison of Consumption and Income Taxes 342
A. Relative Advantages of Consumption based Taxation 343
B. Relative Disadvantages of the Consumption based Tax 347
IV. Advantages of the ITP/R Tax Over the ICF/RF Tax 351
A. Individual Issues 351
B. Business Tax Issues 355
V. Problems of the ITP/R Approach 356
A. Problems Related to the ITP/R Treatment of Interest 357
B. Other Structural Issues 358
C. Transitional Issues 360
VI. Conclusion 362
Appendix
Income and Consumption Taxes: Structural Issues 363
A. Consumption vs. Income Treatment of Businesses 363
B. The Treatment of Business Investment and Debt 366
C. Consumption vs. Income Tax Treatment of Individuals 371
D. The Treatment of Gifts and Bequests 376
Comments by Wolfram F. Richter 382
XIV
Henry J. Aaron
ALTERNATE ROADS TO CONSUMPTION TAXATION
ADMINISTRATION VERSUS TAX STRUCTURE 391
I. Background Issues 391
A. Transfer Payments 392
B. Open Economies 393
C. Withholding 395
II. Administrative Considerations in Selecting Among
Personal Consumption Taxes 396
m. Conclusion 400
Comments by Sven Olof Lodin 400
Christian Seidl
ADMINISTRATION PROBLEMS OF AN EXPENDITURE TAX 407
I. Administration: The Achilles Heel of an Expenditure Tax 407
II. Methods of Expenditure Tax Administration 413
A. The Direct Method of Expenditure Tax Administration 414
B. The Cash Flow Method of Expenditure Tax Administration 415
C. The Wealth Accrual Method of Expenditure Tax Administration 416
D. The Tax Prepayment Method of Expenditure Tax Administration 417
E. The Taxing Business Cash Flows Cum Wages Method
of Expenditure Tax Administration 420
III. Consumer Durables: The Main Administrative
Blunder of an Expenditure Tax 422
IV. Gifts, Bequests, and Exchanges 427
V. Interest Payments 429
VI. Insurance, Social Security Contributions, Lotteries,
and Necessitous Expenditures 430
VII. What must be Registered? 433
XV
VIII. Problems of International Taxation 436
IX. Problems of Regime Transition 440
X. Evaluating of an Expenditure Tax 441
Comments by Albert J. Radler 442
PART SIX: Taxing Consumption from an International Point of View
Peggy B. Musgrave
INTERNATIONAL COORDINATION PROBLEMS OF SUBSTITUTING
CONSUMPTION FOR INCOME TAXATION 453
I. Role of Taxes and Tax Coordination in International Setting 454
A. Types of Tax and Base Assignment 454
B. Coordination and its Objectives 455
1. Internation Equity: Entitlement to Tax Bases 455
2. Internation Equity: Burden Shifting 457
3. Allocative Efficiency 458
4. Interresident Equity 459
C. Coordination or Competition? 460
D. Harmonization, Equalization or Centralization? 461
II. Coordination of Symmetrical Income Tax Systems 462
A. Individual Income Tax 462
B. Absolute Corporation Income Tax 463
C. Integrated Corporation Tax 464
III. Coordination of Symmetrical Consumption Tax Systems 465
A. In Rem Consumption Taxes 466
1. Coordination Requirements: Internation Equity 466
2. Coordination Requirements: Neutrality 467
B. Personal Consumption Taxes 468
1. Coordination Requirements: Internation Equity 469
2. Coordination Requirements: Neutrality 470
XVI
C. Business Cash Flow Tax 472
1. Coordination Requirements: Intemation Equity 475
2. Coordination Requirements: Neutrality 476
IV. Coordination of Consumption Taxes with Income Taxes 477
A. Coordination Requirements: Intemation Equity 477
B. Coordination Requirements: Neutrality 478
V. Summary and Conclusion 479
Comments by Norbert Andel 481
Comments by Klaus Vogel 484
Gerold Krause Junk
PROBLEMS OF INTERNATIONAL TAX COORDINATION UNDER
ALTERNATIVE CONSUMPTION TAX REGIMES 491
I. Introduction 491
II. International Problems 494
A. The Structure of Problems 494
B. World wide Consumption Taxation 495
1. Consumption 495
2. Savings 499
3. Income 501
C. Unilateral C taxation 503
1. Consumption 503
2. Savings 504
3. Income 506
III. Conclusion 508
Comments by Rolf Caesar 508
XVII
Bemd Genser
DO INTERNATIONAL TAX RELATIONS IMPEDE A SHIFT TOWARDS
EXPENDITURE TAXATION? 513
I. Introduction 513
II. The Range of International Tax Arrangements 515
III. Expenditure Tax Scenarios 516
IV. International Tax Relations and Value Added Tax 518
V. International Tax Relations and Cash Flow Company Taxes 519
VI. International Tax Relations and a Personal Expenditure Tax 522
VII. A Political Economy View of Tax Reforms in Open Economies 524
VIII. Conclusion 527
Comments by Francesco Forte 528
Comments by Klaus Vogel 532
Participants 539
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| dewey-tens | 330 - Economics |
| discipline | Rechtswissenschaft Wirtschaftswissenschaften |
| format | Conference Proceeding Book |
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| genre | (DE-588)1071861417 Konferenzschrift 1989 Heidelberg gnd-content |
| genre_facet | Konferenzschrift 1989 Heidelberg |
| geographic | Deutschland Westliche Länder (DE-588)4243718-0 gnd |
| geographic_facet | Deutschland Westliche Länder |
| id | DE-604.BV004150569 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T16:09:06Z |
| institution | BVB |
| institution_GND | (DE-588)2113013-9 |
| isbn | 3540527281 0387527281 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-002588797 |
| oclc_num | 21870842 |
| open_access_boolean | |
| owner | DE-19 DE-BY-UBM DE-12 DE-384 DE-473 DE-BY-UBG DE-703 DE-739 DE-355 DE-BY-UBR DE-945 DE-20 DE-N2 DE-M124 DE-634 DE-11 |
| owner_facet | DE-19 DE-BY-UBM DE-12 DE-384 DE-473 DE-BY-UBG DE-703 DE-739 DE-355 DE-BY-UBR DE-945 DE-20 DE-N2 DE-M124 DE-634 DE-11 |
| physical | XVII, 541 S. graph. Darst. |
| publishDate | 1990 |
| publishDateSearch | 1990 |
| publishDateSort | 1990 |
| publisher | Springer |
| record_format | marc |
| spelling | Congress on Taxing Consumption 1989 Heidelberg Verfasser (DE-588)2113013-9 aut Heidelberg Congress on Taxing Consumption proceedings of the International Congress on Taxing Consumption, held at Heidelberg, June 28 - 30, 1989 Manfred Rose (ed.). With contributions by Henry J. Aaron ... Berlin u.a. Springer 1990 XVII, 541 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Literaturangaben Taxation of articles of consumption Congresses Steuerreform (DE-588)4057455-6 gnd rswk-swf Verbrauchsteuer (DE-588)4135545-3 gnd rswk-swf Steuersystem (DE-588)4183215-2 gnd rswk-swf Einkommensteuer (DE-588)4013895-1 gnd rswk-swf Deutschland Westliche Länder (DE-588)4243718-0 gnd rswk-swf (DE-588)1071861417 Konferenzschrift 1989 Heidelberg gnd-content Verbrauchsteuer (DE-588)4135545-3 s Einkommensteuer (DE-588)4013895-1 s DE-604 Deutschland Westliche Länder (DE-588)4243718-0 g Steuerreform (DE-588)4057455-6 s Steuersystem (DE-588)4183215-2 s Rose, Manfred 1938- Sonstige (DE-588)121046907 oth Aaron, Henry J. 1936- Sonstige (DE-588)112572197 oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=002588797&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Heidelberg Congress on Taxing Consumption proceedings of the International Congress on Taxing Consumption, held at Heidelberg, June 28 - 30, 1989 Taxation of articles of consumption Congresses Steuerreform (DE-588)4057455-6 gnd Verbrauchsteuer (DE-588)4135545-3 gnd Steuersystem (DE-588)4183215-2 gnd Einkommensteuer (DE-588)4013895-1 gnd |
| subject_GND | (DE-588)4057455-6 (DE-588)4135545-3 (DE-588)4183215-2 (DE-588)4013895-1 (DE-588)4243718-0 (DE-588)1071861417 |
| title | Heidelberg Congress on Taxing Consumption proceedings of the International Congress on Taxing Consumption, held at Heidelberg, June 28 - 30, 1989 |
| title_auth | Heidelberg Congress on Taxing Consumption proceedings of the International Congress on Taxing Consumption, held at Heidelberg, June 28 - 30, 1989 |
| title_exact_search | Heidelberg Congress on Taxing Consumption proceedings of the International Congress on Taxing Consumption, held at Heidelberg, June 28 - 30, 1989 |
| title_full | Heidelberg Congress on Taxing Consumption proceedings of the International Congress on Taxing Consumption, held at Heidelberg, June 28 - 30, 1989 Manfred Rose (ed.). With contributions by Henry J. Aaron ... |
| title_fullStr | Heidelberg Congress on Taxing Consumption proceedings of the International Congress on Taxing Consumption, held at Heidelberg, June 28 - 30, 1989 Manfred Rose (ed.). With contributions by Henry J. Aaron ... |
| title_full_unstemmed | Heidelberg Congress on Taxing Consumption proceedings of the International Congress on Taxing Consumption, held at Heidelberg, June 28 - 30, 1989 Manfred Rose (ed.). With contributions by Henry J. Aaron ... |
| title_short | Heidelberg Congress on Taxing Consumption |
| title_sort | heidelberg congress on taxing consumption proceedings of the international congress on taxing consumption held at heidelberg june 28 30 1989 |
| title_sub | proceedings of the International Congress on Taxing Consumption, held at Heidelberg, June 28 - 30, 1989 |
| topic | Taxation of articles of consumption Congresses Steuerreform (DE-588)4057455-6 gnd Verbrauchsteuer (DE-588)4135545-3 gnd Steuersystem (DE-588)4183215-2 gnd Einkommensteuer (DE-588)4013895-1 gnd |
| topic_facet | Taxation of articles of consumption Congresses Steuerreform Verbrauchsteuer Steuersystem Einkommensteuer Deutschland Westliche Länder Konferenzschrift 1989 Heidelberg |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=002588797&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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