Taxing Spending

Author(s):  
Leonard E. Burman ◽  
Joel Slemrod

What is a consumption tax? A consumption tax is a tax triggered by spending. In the United States, the most common form of consumption tax is the retail sales tax administered by most states and many local governments. There are also specific consumption taxes called...

2019 ◽  
pp. 241-254
Author(s):  
William G. Gale

Since the United States needs more revenue than it can generate just by raising existing taxes, policymakers need to think about new taxes, starting with a broad-based national consumption tax, as discussed in Chapter 13. Value-added taxes (VATs) are the world’s most common consumption tax, in place in more than 160 countries, including every economically advanced nation except the United States. A VAT is really a sales tax for consumers, but it’s collected in parts at each stage of production rather than all at once at the retail level. A broad-based, 10 percent value-added tax should be a central part of the fiscal solution. It would raise substantial revenues. It wouldn’t distort incentives to save, invest, or borrow. And it’s simpler to administer than other broad-based consumption taxes.


Author(s):  
Sijbren Cnossen

Chapter 3 reviews broad-based consumption taxes with which the VAT can be compared, especially the retail sales tax (RST). The Profit & Loss (P&L) Account forms the basis for explaining how the tax liabilities under the various variants are computed. The accounting matrix is also used to note the similarities to and differences from a conventional business income tax whose profits are ascertained on the basis of the matching principle. Subsequently, the practical differences between the taxes are discussed, as well as their prevalence around the world. A brief section on the major lessons from worldwide experience with VAT concludes.


2008 ◽  
Vol 12 (1) ◽  
Author(s):  
Anthony G Picciano ◽  
Robert V. Steiner

Every child has a right to an education. In the United States, the issue is not necessarily about access to a school but access to a quality education. With strict compulsory education laws, more than 50 million students enrolled in primary and secondary schools, and billions of dollars spent annually on public and private education, American children surely have access to buildings and classrooms. However, because of a complex and competitive system of shared policymaking among national, state, and local governments, not all schools are created equal nor are equal education opportunities available for the poor, minorities, and underprivileged. One manifestation of this inequity is the lack of qualified teachers in many urban and rural schools to teach certain subjects such as science, mathematics, and technology. The purpose of this article is to describe a partnership model between two major institutions (The American Museum of Natural History and The City University of New York) and the program designed to improve the way teachers are trained and children are taught and introduced to the world of science. These two institutions have partnered on various projects over the years to expand educational opportunity especially in the teaching of science. One of the more successful projects is Seminars on Science (SoS), an online teacher education and professional development program, that connects teachers across the United States and around the world to cutting-edge research and provides them with powerful classroom resources. This article provides the institutional perspectives, the challenges and the strategies that fostered this partnership.


1952 ◽  
Vol 5 (1) ◽  
pp. 79-85
Author(s):  
MILTON C. TAYLOR

1999 ◽  
Vol 52 (3) ◽  
pp. 443-457
Author(s):  
William G. Gale

2010 ◽  
Vol 2 (3) ◽  
pp. 237-248 ◽  
Author(s):  
Kyle Andrew Poyar ◽  
Nancy Beller-Simms

Abstract State and local governments in the United States manage a wide array of natural and human resources that are particularly sensitive to climate variability and change. Recent revelations of the extent of the current and potential climate impact in this realm such as with the quality of water, the structure of the coasts, and the potential and witnessed impact on the built infrastructure give these political authorities impetus to minimize their vulnerability and plan for the future. In fact, a growing number of subnational government bodies in the United States have initiated climate adaptation planning efforts; these initiatives emphasize an array of climate impacts, but at different scales, scopes, and levels of sophistication. Meanwhile, the current body of climate adaptation literature has not taken a comprehensive look at these plans nor have they questioned what prompts local adaptation planning, at what scope and scale action is being taken, or what prioritizes certain policy responses over others. This paper presents a case-based analysis of seven urban climate adaptation planning initiatives, drawing from a review of publicly available planning documents and interviews with stakeholders directly involved in the planning process to provide a preliminary understanding of these issues. The paper also offers insight into the state of implementation of adaptation strategies, highlighting the role of low upfront costs and cobenefits with issues already on the local agenda in prompting anticipatory adaptation.


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