publication . Part of book or chapter of book . Article . 1999

Would Tax Evasion and Tax Avoidance Undermine a National Retail Sales Tax

Murray, Matthew N.;
Open Access
  • Published: 28 Apr 1999
  • Publisher: Cambridge University Press
Argues that shifting to an indirect tax system (a national sales tax) will not necessarily reduce tax avoidance and tax evasion behavior by businesses and individuals, particularly if the tax rate is set high to maintain revenue neutrality. Lack of experience in administering a high-rate, indirect tax system precludes definitive statements regarding the likely extent of tax base erosion under a national sales tax.
ACM Computing Classification System: ComputingMilieux_LEGALASPECTSOFCOMPUTINGComputingMilieux_GENERAL
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Part of book or chapter of book
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Part of book or chapter of book . 1999
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