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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Format: | eBook |
Language: | English |
Published: |
New York
Oxford University Press
2013, 2013
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Online Access: | |
Collection: | Oxford University Press - Collection details see MPG.ReNa |
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 |
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Physical Description: | 1 online resource illustrations |
ISBN: | 9780199345984 |