02827nam 22006493u 450 991077926530332120230124183748.01-280-77909-897866136894810-8447-4396-8(CKB)2550000000104320(EBL)948656(OCoLC)855502176(SSID)ssj0000739897(PQKBManifestationID)11384298(PQKBTitleCode)TC0000739897(PQKBWorkID)10698346(PQKB)10558049(MiAaPQ)EBC948656(EXLCZ)99255000000010432020130909d2012|||| u|| |engur|n|---|||||txtccrProgressive consumption taxation[electronic resource] the X-tax revisitedLanham AEI Press20121 online resource (224 p.)Description based upon print version of record.0-8447-4394-1 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; BoilerplateThe 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.Spendings tax - United StatesValue-added tax - United StatesSpendings taxUnited StatesValue-added taxUnited StatesPolitical ScienceHILCCLaw, Politics & GovernmentHILCCPublic FinanceHILCCSpendings tax - United States.Value-added tax - United States.Spendings taxValue-added taxPolitical ScienceLaw, Politics & GovernmentPublic Finance332.600973Viard Alan D1569751Carroll Robert J(Robert James)42697AU-PeELAU-PeELAU-PeELBOOK9910779265303321Progressive consumption taxation3842818UNINA