Florida State University College of Law Research Center Tax Policy Research Mary M. McCormick Ass’t. Director for Public Services Florida State University

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






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


4.1

7.16.6

1.5

0

5

10


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)
























Tax Policy Web Sites





Expanding Your Research



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.

Is there a better citation?





Statistics






Documents

Florida State University College of Law Research Center Tax Policy Research Mary M. McCormick Ass’t. Director for Public Services Florida State University