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...

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Bibliographic Details
Main Author: Goldberg, Daniel S.
Format: eBook
Language:English
Published: New York Oxford University Press 2013, 2013
Subjects:
Online Access:
Collection: Oxford University Press - Collection details see MPG.ReNa
Description
Summary: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
Physical Description:1 online resource illustrations
ISBN:9780199345984