2026-09-23T16:49:10Z https://www.ideals.illinois.edu/oai-pmh

oai:www.ideals.illinois.edu:2142/86509 2023-07-11 col_2142_5131 col_2142_16320 com_2142_5130 com_2142_8915

2015-09-28T15:12:08Z Richard L. Kaplan Kim, Sok Bom 2015-09-28T15:12:08Z 10000-01-01 2008 2008 The main question that my dissertation poses is whether or not a value-added tax (VAT) can work to positively reform the current federal income tax for individuals. Seeking a way to reform the current federal tax system, plagued by complexity, inefficiency, and unfairness, should begin with an observation of the fundamental ideas of income tax and consumption tax. A good reform idea must have strengths from each. A federal VAT, as a reform plan for the current federal tax structure, may work well to simplify the tax code and help reduce tax evasion, provided that the VAT is properly drafted. Furthermore, concerns about a federal VAT's propensity to collect more revenue and its regressive nature are often overstated. However, the major obstacle to the adoption of a federal VAT may be state and local tax structures that would offset most profits arising from such a VAT. Thus, a coordination of the federal and state tax systems would be an essential prerequisite to any federal tax reform plan that includes a VAT. Made available in DSpace on 2015-09-28T15:12:08Z (GMT). No. of bitstreams: 2 license.txt: 4848 bytes, checksum: 96035ab3f5e1c23cc7138a224ce498bd (MD5) 3314820.pdf: 1587282 bytes, checksum: 90bf455667ec92e563815ddf3f303d30 (MD5) Previous issue date: 2008 Embargo set by: Seth Robbins for item 87790 Lift date: Forever Reason: Restricted to the U of I community idenfinitely during batch ingest of legacy ETDs Restricted to the U of I community idenfinitely during batch ingest of legacy ETDs U of I Only 132 p. Thesis (J.S.D.)--University of Illinois at Urbana-Champaign, 2008. http://hdl.handle.net/2142/86509 (MiAaPQ)AAI3314820 eng Law A Value -Added Tax (Vat) and the Federal Income Tax Reform text Law Law University of Illinois at Urbana-Champaign Dissertation J.S.D.