Details Author(s): Joseph BankmanThomas Griffith Publish Date: 1992 Publication Title: Tax Law Review Format: Journal Article Volume 47 Page(s) 377-406 Citation(s): Joesph Bankman and Thomas Griffith, Is the Debate Between an Income and a Consumption Tax a Debate About Risk? Does It Matter?, 47 Tax Law Review 377-406 (1992).