TY - GEN N2 - 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. AB - 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. T1 - The death of the income taxa progressive consumption tax and the path to fiscal reform / DA - c2013. CY - Oxford ; CY - New York : AU - Goldberg, Daniel S. CN - Ebrary CN - HJ4652 PB - Oxford University Press, PP - Oxford ; PP - New York : PY - c2013. ID - 706143 KW - Fiscal policy KW - Income tax KW - Spendings tax SN - 9780199948819 TI - The death of the income taxa progressive consumption tax and the path to fiscal reform / LK - https://univsouthin.idm.oclc.org/login?url=https://ebookcentral.proquest.com/lib/usiricelib-ebooks/detail.action?docID=3055301 UR - https://univsouthin.idm.oclc.org/login?url=https://ebookcentral.proquest.com/lib/usiricelib-ebooks/detail.action?docID=3055301 ER -