The Death of the Income Tax
A Progressive Consumption Tax and the Path to Fiscal Reform
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.
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Produktdetails
- ISBN: 978-0-19-994881-9
- EAN: 9780199948819
- Produktnummer: 29354388
- Verlag: Oxford University Press
- Sprache: Englisch
- Erscheinungsjahr: 2013
- Seitenangabe: 320 S.
- Plattform: PDF
- Masse: 2'556 KB
Über den Autor
Daniel S. Goldberg is Professor of Law (Taxation) at the University of Maryland Francis King Carey School of Law. He has served as the Professor-in-Residence for the National Office of the Internal Revenue Service and has practiced tax law as Of Counsel with law firms in Washington DC and Baltimore. He lives in Chevy Chase, Maryland.
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