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Consumption Tax Policy and the Taxation of Capital Income$
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Raymond G. Batina and Toshihiro Ihori

Print publication date: 2000

Print ISBN-13: 9780198297901

Published to Oxford Scholarship Online: October 2011

DOI: 10.1093/acprof:oso/9780198297901.001.0001

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PRINTED FROM OXFORD SCHOLARSHIP ONLINE (oxford.universitypressscholarship.com). (c) Copyright Oxford University Press, 2021. All Rights Reserved. An individual user may print out a PDF of a single chapter of a monograph in OSO for personal use. date: 28 November 2021

Setting the Stage for the Debate

Setting the Stage for the Debate

(p.1) 1 Setting the Stage for the Debate
Consumption Tax Policy and the Taxation of Capital Income

Raymond G. Batina

Toshihiro Ihori

Oxford University Press

This introductory chapter discusses the purpose of this book and its content. The main purpose of this book is to study consumption tax policy and the taxation of capital. Several reasons are presented why it is interesting to study different literature on consumption tax policy. First, consumption tax has the potential of generating significant amount of revenue and it can be a possible alternative to income tax as the main source of government income. Second, knowledge learned from studying consumption tax provides a good tool for help with future decisions regarding government policy. Third, studying consumption tax policy provides a good example of the way in which economics as a science evolves and of how policy debates evolve.

Keywords:   consumption tax policy, taxation, capital, revenue, income tax, techniques

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