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Comment on Grubert and Newlon, "The International Implications of Consumption Tax Proposals"

Avi-Yonah, Reuven S.

Abstract:

Commentary on an analysis of the implications of adoption by the U.S. of a consumption tax. Notes the superiority of a destination-based versus an origin-based consumption tax, and the likelihood that other countries may respond by terminating their income tax treaties with the U.S.

Citation

Avi-Yonah, Reuven S. (1996), Comment on Grubert and Newlon, "The International Implications of Consumption Tax Proposals", National Tax Journal, 49:2, pp. 259-65