Peculiar Institutions: A British Perspective on Tax Policy in the United States

Explains features of the U.S. tax system that may prove instructive for Britain and the EU, especially as they relate to federalism. Discusses low tax rates, absence of a VAT or national consumption tax, lack of interstate equalization, subsidization of low earnings under the earned income credit.

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Year of publication:	1997
Authors:	Keen, Michael
Published in:	National Tax Journal. - National Tax Association - NTA. - Vol. 50.1997, 4, p. 779-802
Publisher:	National Tax Association - NTA

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Extent:	application/pdf text/html
Type of publication:	Article
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010788080