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The death of the income tax : a progressive consumption tax and the path to fiscal reform /
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...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Oxford :
Oxford University Press,
[2013]
|
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 100 | 1 | |a Goldberg, Daniel S., |e author. | |
| 245 | 1 | 4 | |a The death of the income tax : |b a progressive consumption tax and the path to fiscal reform / |c Daniel Goldberg. |
| 264 | 1 | |a Oxford : |b Oxford University Press, |c [2013] | |
| 300 | |a 1 online resource (xiv, 318 pages) | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 504 | |a Includes bibliographical references and index. | ||
| 505 | 0 | |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. | |
| 588 | 0 | |a Print version record. | |
| 520 | 8 | |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. | |
| 590 | |a eBooks on EBSCOhost |b EBSCO eBook Subscription Academic Collection - Worldwide | ||
| 650 | 0 | |a Income tax |z United States. | |
| 650 | 0 | |a Spendings tax |z United States. | |
| 650 | 0 | |a Fiscal policy |z United States. | |
| 650 | 6 | |a Impôt sur la dépense |z États-Unis. | |
| 650 | 6 | |a Politique fiscale |z États-Unis. | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x Personal Finance |x Taxation. |2 bisacsh | |
| 650 | 7 | |a Fiscal policy. |2 fast |0 (OCoLC)fst00925806 | |
| 650 | 7 | |a Income tax. |2 fast |0 (OCoLC)fst00968719 | |
| 650 | 7 | |a Spendings tax. |2 fast |0 (OCoLC)fst01129526 | |
| 651 | 7 | |a United States. |2 fast |0 (OCoLC)fst01204155 | |
| 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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