Where the revenue is

In writing about new taxes, I’m liable to head straight for the capillaries, but real money is available from at least three sources:

1. A Value Added Tax

2. A carbon tax or an energy tax — instead of cap and trade

3. Adoption of worldwide unitary apportionment for the income of multinationals

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Author: patoglesby

From 1982 to 1990, I worked in tax policy for Committees of the United States Congress. In recent years, I was Adjunct Lecturer at UNC-Chapel Hill's Business School and then Adjunct Professor at its Law School.

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