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
PublicationNew York : Oxford University Press, [2013]
Copyright Date©2013
Descriptionxiv, 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 noteIncludes bibliographical references (pages 261-300) and index.
LCCN 2012046880
ISBN9780199948802 (hardback : alk. paper)
ISBN0199948801 (hardback : alk. paper)

Availability

Library Location Call Number Status Item Actions
Joyner General Stacks HJ4652 .G59 2013 ✔ Available Place Hold