Tax Policy. State Tax Officials Have Concerns About a Federal Consumption Tax

Abstract

The objective of this report is to provide Congress with an overview of state tax officials' concerns related to the enactment of a broad-based federal consumption tax-in the form of a federal retail sales tax or a value- added tax. It presents the responses of state tax policymakers-Governors and their staff and chairs and staff of major tax policy committees of state legislatures-to a GAO questionnaire on their preferred revenue options for dealing with the deficit and their concerns regarding a broad-based federal consumption tax. In addition, it discusses tax design alternatives that may address these concerns. It also presents the responses of state tax administrators to a separate GAO questionnaire on the effects of a federal consumption tax on state tax program administration.

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Document Details

Document Type
Technical Report
Publication Date
Mar 21, 1990
Accession Number
ADA280720

Entities

People

  • George Zika
  • Ira Carter
  • Julie Devault
  • Lynda Willis
  • Mary Phillips

Organizations

  • United States Government Accountability Office

Tags

Communities of Interest

  • Advanced Electronics
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DTIC Thesaurus Topics

  • Accounting
  • Commerce
  • Computer Programs
  • Congress
  • Economic Policy
  • Federal Budgets
  • Finance
  • Food Stamps
  • Governments
  • Law
  • Local Governments
  • Money
  • National Governments
  • New York
  • Public Policy
  • United States
  • United States Government

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  • Defense Acquisition Program Management
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  • Government and Public Administration Law.