The death of the income tax : a progressive consumption tax and the path to fiscal reform / Daniel S. Goldberg.
| Author/creator | Goldberg, Daniel S. |
| Format | Book |
| Publication | New York : Oxford University Press, [2013] |
| Copyright Date | ©2013 |
| Description | xiv, 318 pages : illustrations ; 25 cm |
| Subjects |
| Contents | 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. |
| Bibliography note | Includes bibliographical references (pages 261-300) and index. |
| LCCN | 2012046880 |
| ISBN | 9780199948802 (hardback : alk. paper) |
| ISBN | 0199948801 (hardback : alk. paper) |
Availability
| Library | Location | Call Number | Status | Item Actions |
|---|---|---|---|---|
| Joyner | General Stacks | HJ4652 .G59 2013 | ✔ Available | Place Hold |