Accession Number:

ADA280720

Title:

Tax Policy. State Tax Officials Have Concerns About a Federal Consumption Tax

Descriptive Note:

Congressional rept.

Corporate Author:

GENERAL ACCOUNTING OFFICE WASHINGTON DC GENERAL GOVERNMENT DIV

Personal Author(s):

• Willis, Lynda
• Phillips, Mary
• Zika, George
• Carter, Ira
• Devault, Julie

Report Date:

1990-03-21

Pagination or Media Count:

80.0

Abstract:

The objective of this report is to provide Congress with an overview of state tax officials concerns related to the enactment of a broad-based federal consumption tax-in the form of a federal retail sales tax or a value- added tax. It presents the responses of state tax policymakers-Governors and their staff and chairs and staff of major tax policy committees of state legislatures-to a GAO questionnaire on their preferred revenue options for dealing with the deficit and their concerns regarding a broad-based federal consumption tax. In addition, it discusses tax design alternatives that may address these concerns. It also presents the responses of state tax administrators to a separate GAO questionnaire on the effects of a federal consumption tax on state tax program administration.

Descriptors:

• *TAXES
• POLICIES
• STATE GOVERNMENT
• RETAIL
• FEDERAL BUDGETS

Subject Categories:

• Government and Political Science

Distribution Statement:

APPROVED FOR PUBLIC RELEASE