Tax Reform Perspectives: The Case For A Consumption Tax

Law360, New York (April 12, 2017, 5:49 PM EDT) -- This article is the first in a series featuring commentary from tax experts on the prospects for major reform of the federal tax system. In this installment, Charlene D. Luke, a professor at the University of Florida's Levin College of Law and the editor-in-chief of the Florida Tax Review, discusses the potential advantages of a system based around consumption taxes, and looks at how the House Republican tax reform blueprint contains a number of features that could shift the tax system toward a consumption-based model. Professor Luke's writing has appeared in publications including The Virginia Tax Review, Tax Lawyer, Seattle University Law...

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