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000706143 010__ $$z  2012046880
000706143 020__ $$a9780199948819$$qelectronic book
000706143 020__ $$z9780199948802$$qhardcover
000706143 035__ $$a(OCoLC)ocn843880836
000706143 035__ $$a(CaPaEBR)ebr10703948
000706143 035__ $$a706143
000706143 040__ $$aCaPaEBR$$beng$$cCaPaEBR
000706143 05014 $$aHJ4652$$b.G59 2013eb
000706143 08204 $$a336.24/150973$$223
000706143 1001_ $$aGoldberg, Daniel S.
000706143 24514 $$aThe death of the income tax$$h[electronic resource] :$$ba progressive consumption tax and the path to fiscal reform /$$cDaniel Goldberg.
000706143 260__ $$aOxford ;$$aNew York :$$bOxford University Press,$$cc2013.
000706143 300__ $$a1 online resource (xiv, 318 pages)
000706143 336__ $$atext$$2rdacontent
000706143 337__ $$acomputer$$2rdamedia
000706143 338__ $$aonline resource$$2rdacarrier
000706143 504__ $$aIncludes bibliographical references and index.
000706143 5050_ $$aWhat is the income tax and why is it broken? -- Taxing income is a flawed concept -- Tax planning under the income tax -- Progressive taxation -- Tax expenditures -- The alternative minimum tax (AMT) : an admission of failure -- The intractable problem of tax cheating -- The deadweight cost of the personal income tax -- Tax consumption instead of income -- Individual level consumption taxes -- Business level consumption taxes -- The current Internal Revenue Code : an income tax, a consumption tax, or a hybrid? -- An introduction to an integrated two-tier consumption tax -- e-Tax : an electronically collected progressive consumption tax as the successor to the income tax -- e-Tax redux : special considerations -- Transition to e-Tax.
000706143 506__ $$aAccess limited to authorized users.
000706143 5208_ $$aThis book proposes that the solution to the problems of the current income tax is to abandon it and completely replace it with a progressive consumption tax collected electronically at the point of sale, which the book calls e-Tax. e-Tax is based on a European-style, credit value added tax (VAT) because with modern technology a VAT can be collected electronically and automatically.
000706143 588__ $$aDescription based on print version record.
000706143 650_0 $$aFiscal policy$$zUnited States.
000706143 650_0 $$aIncome tax$$zUnited States.
000706143 650_0 $$aSpendings tax$$zUnited States.
000706143 77608 $$iPrint version:$$aGoldberg, Daniel S.$$tDeath of the income tax.$$dOxford : Oxford University Press, [2013]$$z9780199948802$$w(DLC) 2012046880$$w(OCoLC)820553408
000706143 8520_ $$bacq
000706143 85280 $$bebk$$hEbrary
000706143 85640 $$3ProQuest Ebook Central$$uhttps://univsouthin.idm.oclc.org/login?url=https://ebookcentral.proquest.com/lib/usiricelib-ebooks/detail.action?docID=3055301$$zOnline Access
000706143 909CO $$ooai:library.usi.edu:706143$$pGLOBAL_SET
000706143 980__ $$aEBOOK
000706143 980__ $$aBIB
000706143 982__ $$aEbook
000706143 983__ $$aOnline