Progressive Consumption Taxation

Progressive Consumption Taxation
Author: Robert Carroll
Publisher: Rowman & Littlefield
Total Pages: 224
Release: 2012
Genre: Business & Economics
ISBN: 0844743941


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The authors observe that consumption taxation is superior to income taxation because it does not penalize saving and investment and propose that the U.S. income tax system be completely replaced by a progressive consumption tax. They argue that the X tax, developed by the late David Bradford, offers the best form of progressive consumption taxation for the United States and outline concrete proposals for the X tax's treatment of numerous specific economic issues.


Progressive Consumption Taxation
Language: en
Pages: 224
Authors: Robert Carroll
Categories: Business & Economics
Type: BOOK - Published: 2012 - Publisher: Rowman & Littlefield

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The authors observe that consumption taxation is superior to income taxation because it does not penalize saving and investment and propose that the U.S. income
The USA Tax
Language: en
Pages: 186
Authors: Laurence S. Seidman
Categories: Business & Economics
Type: BOOK - Published: 1997 - Publisher: MIT Press

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Although proposals for "flat" taxes have received a good deal of attention, a majority of Americans say that, for reasons of fairness, they favor a progressive
The
Language: en
Pages: 4
Authors: Robert E. Lucore
Categories:
Type: BOOK - Published: 1994 - Publisher:

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The X Tax
Language: en
Pages: 6
Authors: Robert Carroll
Categories:
Type: BOOK - Published: 2013 - Publisher:

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Good tax policy should be pro-growth, simple, and fair. An income tax, unlike a consumption tax, penalizes saving, which undermines economic growth and introduc
The Death of the Income Tax
Language: en
Pages: 335
Authors: Daniel S. Goldberg
Categories: Law
Type: BOOK - Published: 2013-04-23 - Publisher: Oxford University Press

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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