The Death of the Income Tax: A Progressive Consumption Tax and the Path to Fiscal Reform

Daniel S. Goldberg

Anno: 2013
Rilegatura: Hardback
Pagine: 336 p.
Testo in English
Dimensioni: 241 x 162 mm
Peso: 570 gr.
  • EAN: 9780199948802
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Descrizione

The Death of the Income Tax explains how the current income tax is needlessly complex, contains perverse incentives against saving and investment, fails to use modern technology to ease compliance and collection burdens, and is subject to micromanaging and mismanaging by Congress. Daniel Goldberg proposes that the solution to the problems of the current income tax is completely replacing it with a progressive consumption tax collected electronically at the point of sale.