美国关于用消费课税替代所得课税的讨论□鲍灵光一、美国当前对消费课税的讨论长期以来，美国人注意到，外国竞争者在国际市场上常处于有利地位，是因为外国的出口商在产品出境时可得到增值税退税，而美国出口商却得不到所得税的任何宽免。经济学家和税收政策专家们对美国... US Discussion on Replacing Income Taxes on Consumption Tax □ Bao Linguang I. Current Discussion on Consumption Taxes in the United States Americans have long noticed that foreign competitors often have a favorable position in the international market because their foreign exports The VAT refunds are available to merchants when they leave the country, and U.S. exporters are not given any relief from income tax. Economists and tax policy experts on the United States ...