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...
Gespeichert in:
1. Verfasser: | |
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Format: | Elektronisch E-Book |
Sprache: | English |
Veröffentlicht: |
Oxford :
Oxford University Press,
[2013]
|
Schlagworte: | |
Online-Zugang: | Volltext |
Zusammenfassung: | 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. |
Beschreibung: | 1 online resource (xiv, 318 pages) |
Bibliographie: | Includes bibliographical references and index. |
ISBN: | 9780199948819 019994881X 9780199345984 0199345988 |
Internformat
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245 | 1 | 4 | |a The death of the income tax : |b a progressive consumption tax and the path to fiscal reform / |c Daniel Goldberg. |
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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. | |
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adam_text | |
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author | Goldberg, Daniel S. |
author_GND | http://id.loc.gov/authorities/names/n89665834 |
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author_role | aut |
author_sort | Goldberg, Daniel S. |
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callnumber-first | H - Social Science |
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contents | 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. |
ctrlnum | (OCoLC)843880836 |
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dewey-ones | 336 - Public finance |
dewey-raw | 336.24/150973 |
dewey-search | 336.24/150973 |
dewey-sort | 3336.24 6150973 |
dewey-tens | 330 - Economics |
discipline | Wirtschaftswissenschaften |
format | Electronic eBook |
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spelling | Goldberg, Daniel S., author. http://id.loc.gov/authorities/names/n89665834 The death of the income tax : a progressive consumption tax and the path to fiscal reform / Daniel Goldberg. Oxford : Oxford University Press, [2013] 1 online resource (xiv, 318 pages) text txt rdacontent computer c rdamedia online resource cr rdacarrier Includes bibliographical references and index. 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. Print version record. 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. Income tax United States. http://id.loc.gov/authorities/subjects/sh85064788 Spendings tax United States. Fiscal policy United States. Impôt sur la dépense États-Unis. Politique fiscale États-Unis. BUSINESS & ECONOMICS Personal Finance Taxation. bisacsh Fiscal policy fast Income tax fast Spendings tax fast United States fast https://id.oclc.org/worldcat/entity/E39PBJtxgQXMWqmjMjjwXRHgrq Print version: Goldberg, Daniel S. Death of the income tax. Oxford : Oxford University Press, [2013] 9780199948802 (DLC) 2012046880 (OCoLC)820553408 FWS01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=578669 Volltext |
spellingShingle | Goldberg, Daniel S. The death of the income tax : a progressive consumption tax and the path to fiscal reform / 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. Income tax United States. http://id.loc.gov/authorities/subjects/sh85064788 Spendings tax United States. Fiscal policy United States. Impôt sur la dépense États-Unis. Politique fiscale États-Unis. BUSINESS & ECONOMICS Personal Finance Taxation. bisacsh Fiscal policy fast Income tax fast Spendings tax fast |
subject_GND | http://id.loc.gov/authorities/subjects/sh85064788 |
title | The death of the income tax : a progressive consumption tax and the path to fiscal reform / |
title_auth | The death of the income tax : a progressive consumption tax and the path to fiscal reform / |
title_exact_search | The death of the income tax : a progressive consumption tax and the path to fiscal reform / |
title_full | The death of the income tax : a progressive consumption tax and the path to fiscal reform / Daniel Goldberg. |
title_fullStr | The death of the income tax : a progressive consumption tax and the path to fiscal reform / Daniel Goldberg. |
title_full_unstemmed | The death of the income tax : a progressive consumption tax and the path to fiscal reform / Daniel Goldberg. |
title_short | The death of the income tax : |
title_sort | death of the income tax a progressive consumption tax and the path to fiscal reform |
title_sub | a progressive consumption tax and the path to fiscal reform / |
topic | Income tax United States. http://id.loc.gov/authorities/subjects/sh85064788 Spendings tax United States. Fiscal policy United States. Impôt sur la dépense États-Unis. Politique fiscale États-Unis. BUSINESS & ECONOMICS Personal Finance Taxation. bisacsh Fiscal policy fast Income tax fast Spendings tax fast |
topic_facet | Income tax United States. Spendings tax United States. Fiscal policy United States. Impôt sur la dépense États-Unis. Politique fiscale États-Unis. BUSINESS & ECONOMICS Personal Finance Taxation. Fiscal policy Income tax Spendings tax United States |
url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=578669 |
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