National Retail Sales Tax-A Real Choice?

Curatola, Anthony P.; Price, Charles E.; Weld, Leonard G.
September 2000
Strategic Finance;Sep2000, Vol. 82 Issue 3, p16
Academic Journal
The article examines the national retail sales tax (NRST) in the United States. The author presents information on the NRST and details on the tax base. A definition of tax rate is offered. A discussion is presented about the importance of savings rates and methods of reducing the regressivity of a consumption tax. Information related to the problem of tax compliance and the transition from income tax to NRST are mentioned.


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