The death of the income tax : a progressive consumption tax and the path to fiscal reform /
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) bec...
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| Main Author: | |
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| Format: | Electronic eBook |
| Language: | English |
| Published: |
Oxford :
Oxford University Press,
[2013]
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| Subjects: | |
| Online Access: | CONNECT |
| 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. |
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| Item Description: | EBSCO eBook Business Collection EBSCO eBook Academic Comprehensive Collection North America |
| Physical Description: | 1 online resource (xiv, 318 pages) |
| Bibliography: | Includes bibliographical references and index. |
| ISBN: | 9780199948819 019994881X 9780199345984 0199345988 |
