A traditional view of tax that viewed consumption taxes as a way to avoid taxing savings is flawed. A progressive spending tax stands between an income tax, which double-taxes all savings, and a wage tax, which ignores all savings.
A progressive spending tax implements simultaneously two widely held norms about savings: the ordinary-savings norms, which holds that savings for emergencies or to smooth out uneven labour earnings through even consumption paths is commendable and ought ...Expand abstract
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- The social contract revisited
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- The Foundation for Law, Justice and Society and Foundation for Law, Justice and Society
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- Published as part of the series 'The Social Contract Revisited'.
The case for a progressive spending tax
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