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

Format:

Book

Author/Creator:

Goldberg, Daniel S.

Language:

English

Subjects (All):

Income tax--United States.

Income tax.

United States.

Spendings tax--United States.

Spendings tax.

Fiscal policy--United States.

Fiscal policy.

Physical Description:

xiv, 318 pages ; 25 cm

Place of Publication:

New York : Oxford University Press, [2013]

Contents:

Part 1 The Problem: The Income Tax Is Broken

1 What Is the Income Tax and Why Is It Broken? 3

2 Taxing Income Is a Flawed Concept 15

3 Tax Planning under the Income Tax 28

4 Progressive Taxation 45

5 Tax Expenditures 56

Appendix to Chapter 5. Appendix Kingdom of PAL: A Parable of Tax Expenditures, Tax Shelters, and the Passive Activity Loss Rules 88

6 The Alternative Minimum Tax (AMT): An Admission of Failure 101

7 The Intractable Problem of Tax Cheating 112

8 The Deadweight Cost of the Personal Income Tax 130

Part 2 The Solution: A Progressive Consumption Tax

9 Tax Consumption Instead of Income 139

10 Individual-Level Consumption Taxes 147

11 Business-Level Consumption Taxes 161

12 The Current Internal Revenue Code: An Income Tax, a Consumption Tax, or a Hybrid? 172

13 An Introduction to an Integrated Two-Tier Consumption Tax 189

14 e-Tax: An Electronically Collected Progressive Consumption Tax as the Successor to the Income Tax 199

15 e-Tax Redux: Special Considerations 219

16 Transition to e-Tax 236.

Notes:

Includes bibliographical references and index.

ISBN:

9780199948802

0199948801

OCLC:

820553408