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

By: Material type: TextTextPublisher: New York : Oxford University Press, 2013Description: 1 online resource : illustrationsContent type:
  • text
  • still image
Media type:
  • computer
Carrier type:
  • online resource
ISBN:
  • 9780199345984 (ebook) :
Subject(s): Additional physical formats: Print version: No titleDDC classification:
  • 336.24150973 23
LOC classification:
  • HJ4652 .G59 2013
Online resources: 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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Includes bibliographical references and index.

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.

Description based on online resource; title from home page (viewed on July 3, 2013).

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