The death of the income tax [electronic resource] : a progressive consumption tax and the path to fiscal reform / Daniel Goldberg.
Goldberg, Daniel S.
2013
HJ4652 .G59 2013eb
Available Online

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Title The death of the income tax [electronic resource] : a progressive consumption tax and the path to fiscal reform / Daniel Goldberg.
Author Goldberg, Daniel S.
ISBN 9780199948819 electronic book
9780199948802 hardcover
Imprint Oxford ; New York : Oxford University Press, c2013.
Language English
Description 1 online resource (xiv, 318 pages)
Call Number HJ4652 .G59 2013eb
Dewey Decimal Classification 336.24/150973
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.
Note 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.
Bibliography, etc. Note Includes bibliographical references and index.
Access Note Access limited to authorized users.
Source of Description Description based on print version record.
Available in Other Form Death of the income tax.
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All Resources
What is the income tax and why is it broken?
Taxing income is a flawed concept
Tax planning under the income tax
Progressive taxation
Tax expenditures
The alternative minimum tax (AMT) : an admission of failure
The intractable problem of tax cheating
The deadweight cost of the personal income tax
Tax consumption instead of income
Individual level consumption taxes
Business level consumption taxes
The current Internal Revenue Code : an income tax, a consumption tax, or a hybrid?
An introduction to an integrated two-tier consumption tax
e-Tax : an electronically collected progressive consumption tax as the successor to the income tax
e-Tax redux : special considerations
Transition to e-Tax.

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