text: 26For more information about the differences between income and consumption taxes and the current tax treatment of saving and investment , see Tax Potential Impact of Alternative Taxes on Taxpayers and Administrators ( GAO / GGD-98-37 , January 14 , 1998 ) , pp. 55-77 .
  
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  The " Tax Potential Impact of Alternative Taxes on Taxpayers and Administrators " book explains more about the differences between income and consumption taxes .