In evaluating the Washington tax structure from the view point of the consumer it is necessary to determine what is meant by "the consumer." For purposes of this discussion, the term consumer describes a member of the general public performing in his role as a householder rather than in his role as an employee, employer, or self-employed individual. In his role as a consumer, the individual has a certain set of criteria with which he can render a judgment in respect to his satisfaction with a tax structure. Cast in another role, this same individual may well have another set of criteria with which to judge a tax structure.
Phillip W. Cartwright,
The Washington State Tax Structure as Viewed by the Consumer,
Wash. L. & Rev.
Available at: https://digitalcommons.law.uw.edu/wlr/vol39/iss5/8