Manoj Viswanathan: Implementing a (Modern) Progressive Consumption Tax (April 29, 2021)

Manoj Viswanathan, of UC Hastings Law, has made available for download his article, “Implementing a (Modern) Progressive Consumption Tax,” published in Virginia Tax Review, Forthcoming and UC Hastings Research Paper Forthcoming. The abstract is as followed:

Progressively taxing consumption has much normative appeal, but previous legal scholarship has incorrectly assumed that directly accounting for the expenditures of individual taxpayers is administratively infeasible. Changes in consumer spending and advances in technology require revisiting this assumption. This Article proposes a novel framework through which an individual accounting progressive consumption tax (“IAPCT”) can be implemented and establishes the IAPCT’s superiority to previously proposed forms of progressive consumption taxation. IAPCT advantages include a significant reduction in tax filing costs, improved enforcement, and the immediate deployment of place-based tax policy.

To see the full article, click: “Implementing a (Modern) Progressive Consumption Tax” by Manoj Viswanathan.

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