Cargando…
Progressive consumption taxation : the X tax revisited /
Alone among developed countries, the United States has no broad-based national consumption tax. Yet, economic analysis suggests that consumption taxation is superior to income taxation because it does not penalize saving and investment. The authors conclude that the U.S. income tax system should be...
| Clasificación: | Libro Electrónico |
|---|---|
| Autores principales: | , |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Washington, D.C. :
AEI Press,
©2012.
|
| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- List of illustrations
- Acknowledgments
- Introduction
- Why tax consumption?
- The case for the X tax
- Maintaining progressivity
- Fringe benefits and transfer payments
- Business firms
- Financial services
- International transactions
- The transition
- The nonbusiness sector
- The VAT alternative
- Conclusion
- Notes
- References
- About the authors
- Illustrations
- Figures.