Somers, Harold M.
September 1966
Challenge (05775132);Sep/Oct66, Vol. 15 Issue 1, p26
Academic Journal
The article discusses the potential of a realistic and practical federal sales tax to remove prevailing inequities in the enforcement of state use taxes on purchases made in other U.S. states in 1966. There were several advantages of imposing sales tax as a supplement to the income tax, because the apparent progressivity of income tax left many gaps wherein some people with high income and great wealth paid little or no tax. A sales tax had the ability to exempt necessities to protect the lower income groups. Moreover, it could integrate graduated risks to achieve progressivity.


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