The Great Consumption Tax Debate: Myths and Misconceptions, Truths and Half-Truths

(1992) 68 Current Affairs Bulletin (8 January), pp. 4-9

6 Pages Posted: 29 Aug 2012

See all articles by Richard Krever

Richard Krever

University of Western Australia Law School

Date Written: January 8, 1992

Abstract

Time and again, the same arguments are raised in the never-ending debate over the relative merits of consumption taxation and income tax. This paper discusses the 10 most important arguments made in favour of and against greater reliance on consumption tax in Australia including assertions that consumption tax will encourage national savings, eliminate the work disincentive effects of the income tax, and help combat evasion and avoidance, as well as the counter arguments that consumption tax is regressive, hurting low income taxpayers more than upper income persons.

Suggested Citation

Krever, Richard, The Great Consumption Tax Debate: Myths and Misconceptions, Truths and Half-Truths (January 8, 1992). (1992) 68 Current Affairs Bulletin (8 January), pp. 4-9, Available at SSRN: https://ssrn.com/abstract=2137565

Richard Krever (Contact Author)

University of Western Australia Law School ( email )

M253
35 Stirling Highway
Crawley, Western Australia 6009
Australia

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