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Florida State University College of Law Research Center
Tax Policy Research
Mary M. McCormickAss’t. Director for Public Services
Florida State University College of Law Research CenterFall 2008
Literature Review,Pre-emption Check,Academic Articles
Florida State University College of Law Research Center
Florida State University College of Law Research Center
Florida State University College of Law Research Center
Florida State University College of Law Research Center
Florida State University College of Law Research Center
10
2118
5
0
10
20
30
40
Australia Ireland Russia Singapore
Percent
VAT Rate (2005)VAT Revenues as a
Percentage of GDP (2005)
VAT Revenues as a Percentage of Total
Tax Revenues (2001)
12.7
22.2
36.0
8.4
0
10
20
30
40
Australia Ireland Russia Singapore
4.1
7.16.6
1.5
0
5
10
Australia Ireland Russia Singapore
The VAT generates substantial revenues in the countries the WSJ praises and helps make their low income tax rates
possible.
Yes to Low Income Taxes and No to the VAT??? In the Real World, Countries with Low Income Tax Rates have
VATs
Source: OECD Data (2005)
Florida State University College of Law Research Center
Florida State University College of Law Research Center
Florida State University College of Law Research Center
Florida State University College of Law Research Center
Florida State University College of Law Research Center
Florida State University College of Law Research Center
Florida State University College of Law Research Center
Florida State University College of Law Research Center
Florida State University College of Law Research Center
Florida State University College of Law Research Center
Florida State University College of Law Research Center
Florida State University College of Law Research Center
Florida State University College of Law Research Center
Florida State University College of Law Research Center
Florida State University College of Law Research Center
Florida State University College of Law Research Center
Florida State University College of Law Research Center
Florida State University College of Law Research Center
Florida State University College of Law Research Center
Florida State University College of Law Research Center
Florida State University College of Law Research Center
Florida State University College of Law Research Center
Florida State University College of Law Research Center
Tax Policy Web Sites
Florida State University College of Law Research Center
Florida State University College of Law Research Center
Florida State University College of Law Research Center
Florida State University College of Law Research Center
Expanding Your Research
Florida State University College of Law Research Center
Florida State University College of Law Research Center
Burman, Leonard E., William G. Gale, and David Weiner. "The Taxation of Retirement Savings: Choosing Between Front-Loaded and Back-Loaded Options." NATIONAL TAX JOURNAL 54 No. 3 (September, 2001): 689-702.
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Florida State University College of Law Research Center
Florida State University College of Law Research Center
Florida State University College of Law Research Center
Florida State University College of Law Research Center
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Florida State University College of Law Research Center
Florida State University College of Law Research Center
Florida State University College of Law Research Center
Florida State University College of Law Research Center
Florida State University College of Law Research Center
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