02854nam 22006733u 450 991080692600332120240516185003.01-280-77909-897866136894810-8447-4396-8(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 the X-tax revisited1st ed.Lanham 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 Finance332.600973336.27140973Viard Alan D1663814Carroll Robert J(Robert James)42697AU-PeELAU-PeELAU-PeELBOOK9910806926003321Progressive consumption taxation4021399UNINA