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130521s2013 enk ob 001 0 eng c |
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|d OCLCQ
|d OCLCO
|d OCLCL
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| 019 |
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|a 862884454
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|a 9780199948819
|q (electronic bk.)
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|a 019994881X
|q (electronic bk.)
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|a 9780199345984
|q (Oxford Scholarship Online)
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|a 0199345988
|q (Oxford Scholarship Online)
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|z 9780199948802
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|z 0199948801
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|a (OCoLC)843880836
|z (OCoLC)862884454
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|a n-us---
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|a HJ4652
|b .G59 2013eb
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|a BUS
|x 050050
|2 bisacsh
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| 049 |
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|a HCDD
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| 100 |
1 |
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|a Goldberg, Daniel S.,
|e author.
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| 245 |
1 |
4 |
|a The death of the income tax :
|b a progressive consumption tax and the path to fiscal reform /
|c Daniel Goldberg.
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| 264 |
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1 |
|a Oxford :
|b Oxford University Press,
|c [2013]
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| 300 |
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|a 1 online resource (xiv, 318 pages)
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| 336 |
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|a text
|b txt
|2 rdacontent
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| 337 |
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|a computer
|b c
|2 rdamedia
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| 338 |
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|a online resource
|b cr
|2 rdacarrier
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| 504 |
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|a Includes bibliographical references and index.
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0 |
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|a 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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|a Print version record.
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8 |
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|a 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.
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| 650 |
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|a Income tax
|z United States.
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| 650 |
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|a Spendings tax
|z United States.
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| 650 |
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|a Fiscal policy
|z United States.
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| 650 |
|
7 |
|a BUSINESS & ECONOMICS
|x Personal Finance
|x Taxation.
|2 bisacsh
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| 650 |
|
7 |
|a Fiscal policy
|2 fast
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| 650 |
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7 |
|a Income tax
|2 fast
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| 650 |
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7 |
|a Spendings tax
|2 fast
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| 651 |
|
7 |
|a United States
|2 fast
|1 https://id.oclc.org/worldcat/entity/E39PBJtxgQXMWqmjMjjwXRHgrq
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| 776 |
0 |
8 |
|i Print version:
|a Goldberg, Daniel S.
|t Death of the income tax.
|d Oxford : Oxford University Press, [2013]
|z 9780199948802
|w (DLC) 2012046880
|w (OCoLC)820553408
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| 856 |
4 |
0 |
|u https://holycross.idm.oclc.org/login?auth=cas&url=https://academic.oup.com/book/25442
|y Click for online access
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| 903 |
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|a OUP-SOEBA
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| 994 |
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|a 92
|b HCD
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