Are All Consumption Taxes Created Equal?
Volume 89, No. 2, Winter 2017
By Jonathan Talisman [PDF]

This Article—a response to Harry L. Gutman’s The Saga of Unfulfilled Business Income Tax Reform—attempts to help advance the tax reform cause and ensure that we explore and exhaust all tax reform options. In so doing, the Article briefly explains the differences among the various consumption tax options and then addresses several of the more significant questions that policymakers must weigh in deciding whether to adopt a consumption tax reform approach and which approach to choose.

Jonathan Talisman, founding partner, Capitol Tax Partners; former Assistant Secretary for Tax Policy for the U.S. Treasury Department