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The Foundation for Law, Justice and Society (FLJS) is an independent not-for-profit institution that aims to promote an understanding of the role of law in society. We identify and analyse issues of contemporary interest and importance, disseminating the insights of decision-makers and experts to a global audience through our extensive online resource of free-to-download Policy Briefings, Opinion Pieces, and multimedia podcasts.
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The Case for a Progressive Spending Tax
A traditional view of tax that viewed consumption taxes as a way to avoid taxing savings is flawed. A progressive spending tax stands between an income tax, which double-taxes all savings, and a wage tax, which ignores all savings.