Cover Image

The death of the income tax : a progressive consumption tax and the path to fiscal reform /

Show other versions (1)

This book proposes that the solution to the problems of the current income tax is to abandon it and completely replace it with a progressive consumption tax collected electronically at the point of sale, which the book calls e-Tax. e-Tax is based on a European-style, credit value added tax (VAT) bec...

Full description

Bibliographic Details
Main Author: Goldberg, Daniel S. (Author)
Format: eBook
Language:English
Published: Oxford : Oxford University Press, [2013]
Subjects:
Income tax > United States.
Spendings tax > United States.
Fiscal policy > United States.
Impôt sur la dépense > États-Unis.
Politique fiscale > États-Unis.
BUSINESS & ECONOMICS > Personal Finance > Taxation.
Fiscal policy
Income tax
Spendings tax
United States
Electronic books.
Online Access:Connect to the full text of this electronic book
Description
Summary:This book proposes that the solution to the problems of the current income tax is to abandon it and completely replace it with a progressive consumption tax collected electronically at the point of sale, which the book calls e-Tax. e-Tax is based on a European-style, credit value added tax (VAT) because with modern technology a VAT can be collected electronically and automatically.
Physical Description:1 online resource (xiv, 318 pages)
Bibliography:Includes bibliographical references and index.
ISBN:9780199948819
019994881X
9780199345984
0199345988