一、概要近年来，美国一些学者和国会议员提出以商品税（包括消费税、增值税、销售税、关税）代管所得税的理论和方案。其中最具有代表性的有三个，一是众议院税收方法委员会主席阿彻提出的以增值税或国民零售税替代所得税方案：二是国会议员阿梅提出的统一税替代方案；三是纳 I. Summary In recent years, some scholars and lawmakers in the United States have proposed the theory and program of adopting the income tax on commodities (including consumption tax, value added tax, sales tax and customs duty). One of the most representative of the three, the House of Representatives Tax Method Committee Archer put forward to the VAT or national retail tax alternative income tax program: Second, congressman Ah Mei unified tax alternative proposed; third is satisfied