Law Commons^™

Implications Of The Tax Reform Proposals For Fraud – Or – How To Shift To A Consumption Tax Without Helping The Cheaters, Kalyani Robbins

Akron Law Faculty Publications

The vast majority of the proposals on the table today are simply different implementation mechanisms of the same basic idea: a change in the tax base from income to consumption. The purpose of this article is to consider the implications some of these proposals have for the enforcement of tax compliance (prevention of cheating). For this reason, it will only briefly address the impetus for a consumption tax and the policy considerations behind it. The first part will also give short descriptions of the proposals that will be considered in this article: the National Retail Sales Tax, the Savings-Exempt Income …