美国是否应该进行一场根本性的税制改革:以消费为税基的税制代替目前的个人、公司所得税体系。在过去的25年里,这个问题一直是美国税制改革争论的焦点。这场争论源自1974年安德鲁斯发表的一篇经典论文,这篇论文详细论述了以消费为税基的税制比以收入所得为税基的税制在监管上具有的优势。此文发表后不久,1977年美国财政部颁布了后来被广为引用的报告——《根本性税制改革蓝图》,该报告详细论述了相对于所得税而言消费税的诸多优 Whether the United States should carry out a fundamental tax reform: the current consumption tax base tax system to replace the current personal, corporate income tax system. In the past 25 years, this issue has been the focus of controversy in the U.S. tax reform. The controversy stems from a classic essay by Andrews in 1974 that elaborates on the regulatory advantages of spending tax-based versus tax-based tax on income. Shortly after the article was published, in 1977 the United States Department of the Treasury promulgated a widely quoted report - “A Blueprint for Fundamental Tax Reform,” detailing a number of advantages of consumption taxes relative to income taxes