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URL:     http://www.cato.org/pubs/pas/pa-272es.html

Title:     How a National Sales Tax Would Work

Description:     A Cato Institute policy analysis paper on a national sales tax: This study demonstrates how the individual and corporate income tax, the capital gains tax, the estate and gift taxes, and non-trust-fund excise taxes all could be replaced with a national sales tax (NST). The NST would exempt low-income Americans from tax and raise the same amount of revenue currently collected.

Directory:     Society/Issues/Economic/Taxation/National_Sales_Tax

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