European University Institute Library

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

eng

Includes bibliographical references and index

illustrations

index present

non fiction

The death of the income tax

bibliography

820553408

Daniel S. Goldberg

a progressive consumption tax and the path to fiscal reform

What is the income tax and why is it broken? -- Taxing income is a flawed concept -- Tax planning under the income tax -- Progressive taxation -- Tax expenditures -- The alternative minimum tax (AMT) : an admission of failure -- The intractable problem of tax cheating -- The deadweight cost of the personal income tax -- Tax consumption instead of income -- Individual level consumption taxes -- Business level consumption taxes -- The current Internal Revenue Code : an income tax, a consumption tax, or a hybrid? -- An introduction to an integrated two-tier consumption tax -- e-Tax : an electronically collected progressive consumption tax as the successor to the income tax -- e-Tax redux : special considerations -- Transition to e-Tax