The Consequences of Undoing the Federal Income Tax

IF 1.9 2区社会学 Q1 LAW

University of Chicago Law Review Pub Date : 2003-04-23 DOI:10.2307/1600561

Julie Roin

引用次数: 0

Abstract

Although economists have long trumpeted the benefits of "economically neutral" tax systems, Congress has always used the income tax code to help favoured groups and to encourage certain activities. This essay identifies and evaluates a few of the myriad dislocations that would be brought about by the repeal of the federal income tax and its replacement with some form of consumption tax. In particular, the essay examines the political quandaries such a repeal will create in the areas of employer-provided health care and pension benefits, owner-occupied housing, and state and local government financing.

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取消联邦所得税的后果

尽管经济学家长期以来一直鼓吹“经济中立”税收制度的好处，但国会一直利用所得税法来帮助受青睐的群体，并鼓励某些活动。本文确定并评估了废除联邦所得税并用某种形式的消费税取代它所带来的无数混乱中的一些。特别地，本文考察了这样的废除将在雇主提供的医疗保健和养老金福利、业主自住住房以及州和地方政府融资等领域造成的政治困境。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

University of Chicago Law Review LAW-

CiteScore

2.40

自引率

5.00%

发文量

期刊介绍： The University of Chicago Law Review is a quarterly journal of legal scholarship. Often cited in Supreme Court and other court opinions, as well as in other scholarly works, it is among the most influential journals in the field. Students have full responsibility for editing and publishing the Law Review; they also contribute original scholarship of their own. The Law Review"s editorial board selects all pieces for publication and, with the assistance of staff members, performs substantive and technical edits on each of these pieces prior to publication.