November 1, 1972

Tax Review: Taxpayer Choices in Future Tax Shifts

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Executive Summary
As the level of taxation rises, says Dr. Tanzi, conflicts arise between the kind of taxes prescribed by experts and those taxes taxpayers themselves prefer. In a recent poll asking which tax was the lease fair or the worst, 45 percent named the property tax. Answering another poll asking what tax was preferred if the Federal government had to raise taxes, “substantially,” a similar percentage voted for a value added tax; 30 percent for raising the individual income tax. “There is little doubt,” says Tanzi, “that, given the choice, the majority would prefer indirect over direct taxes, regardless of the opinion of the tax experts.”

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