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THE THORNY PROBLEM OF IMPLEMENTING NEW CONSUMPTION TAXES

Two new types of consumption taxes are proposed as replacements for the income tax in the United States: the "flat expenditure tax" and the "value-added tax." Both of these consumption taxes have been viewed as being much easier to comply with by individuals and businesses. This paper examines the implementation issues arising from such radical tax reform: complexity transition arrangements, international issues, and federal-state fiscal harmony. The overall conclusion is that neither the flat expenditure tax nor value-added tax would lead to a simplification of the tax system compared to the income tax.