Good Hybrids/Bad Hybrids


In the second article I published as an academic, in 1992, “Tax Policy Under Hybrid Income – Consumption Tax,” I wrote that: the tax policy literature has spent decades, and by some measures centuries, discussing the relative merits of an income versus a consumption tax. It may be time to stop. We should accept the fact of a hybrid income-consumption tax and begin to figure out how best to structure it.[1]…
Profile Photo
Robert C. Packard Trustee Chair in Law and Political Science, USC Gould School of Law, Los Angeles, USA
X
- Enter Your Location -
- or -

Send this to a friend

Skip to toolbar