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

EBSCOhost Academic eBook Collection (North America) Available online

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Oxford Scholarship Online: Law Available online

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Format:
Book
Author/Creator:
Goldberg, Daniel S.
Language:
English
Subjects (All):
Fiscal policy--United States.
Fiscal policy.
Income tax--United States.
Income tax.
Spendings tax--United States.
Spendings tax.
Physical Description:
1 online resource (335 p.)
Edition:
1st ed.
Place of Publication:
Oxford ; New York : Oxford University Press, c2013.
Language Note:
English
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.
Notes:
Bibliographic Level Mode of Issuance: Monograph
Description based on online resource; title from home page (viewed on July 3, 2013).
Includes bibliographical references and index.
ISBN:
0-19-933982-1
0-19-934598-8
0-19-994881-X
OCLC:
843880836

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