Progressive consumption taxation : the X tax revisited /

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Bibliographic Details
Main Authors: Carroll, Robert J. (Author), Viard, Alan D. (Author)
Corporate Author: American Enterprise Institute for Public Policy Research. National Research Initiative (sponsoring body.)
Format: eBook
Published: Washington, D.C. : The AEI Press, [2012]
Series:American Enterprise Institute library.
Online Access:CONNECT
Table of Contents:
  • Why tax consumption?
  • The case for the X tax
  • Maintaining progressivity
  • Fringe benefits and transfer payments
  • Business firms
  • Financial services
  • International transactions
  • The transition
  • The nonbusiness sector
  • The VAT alternative.