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Record Nr. |
UNINA9910452762303321 |
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Autore |
Viard Alan D |
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Titolo |
Progressive Consumption Taxation [[electronic resource] ] : The X-Tax Revisited |
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Pubbl/distr/stampa |
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Lanham, : AEI Press, 2012 |
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ISBN |
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1-280-77909-8 |
9786613689481 |
0-8447-4396-8 |
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Descrizione fisica |
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1 online resource (224 p.) |
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Altri autori (Persone) |
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CarrollRobert J (Robert James) |
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Disciplina |
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Soggetti |
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Spendings tax - United States |
Value-added tax - United States |
Political Science |
Law, Politics & Government |
Public Finance |
Electronic books. |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di contenuto |
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Cover 1; Half title; Title; Copyright; Contents; List of Illustrations; Acknowledgments; Introduction; 1. Why Tax Consumption?; 2. The Case for the X Tax; 3. Maintaining Progressivity; 4. Fringe Benefits and Transfer Payments; 5. Business Firms; 6. Financial Services; 7. International Transactions; 8. The Transition; 9. The Nonbusiness Sector; 10. The VAT Alternative; Conclusion; Notes; References; Index; About the Authors; Boilerplate |
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Sommario/riassunto |
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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. |
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