The death of the income tax : a progressive consumption tax and the path to fiscal reform

The death of the income tax : a progressive consumption tax and the path to fiscal reform / Daniel Goldberg.

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) bec...

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Bibliographic Details
Main Author: Goldberg, Daniel S. (Author)
Format: eBook
Language:English
Published: Oxford : Oxford University Press, [2013]
Subjects:
Income tax > United States.
Spendings tax > United States.
Fiscal policy > United States.
BUSINESS & ECONOMICS > Personal Finance > Taxation.
Fiscal policy
Income tax
Spendings tax
United States
Online Access:Click for online access
Table of 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.

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