LEADER 02854nam  22006733u 450 
001 9910806926003321
005 20240516185003.0
010   $a1-280-77909-8
010   $a9786613689481
010   $a0-8447-4396-8
035   $a(CKB)2550000000104320
035   $a(EBL)948656
035   $a(OCoLC)855502176
035   $a(SSID)ssj0000739897
035   $a(PQKBManifestationID)11384298
035   $a(PQKBTitleCode)TC0000739897
035   $a(PQKBWorkID)10698346
035   $a(PQKB)10558049
035   $a(MiAaPQ)EBC948656
035   $a(EXLCZ)992550000000104320
100   $a20130909d2012||||  u||         |
101 0 $aeng
135   $aur|n|---|||||
181   $ctxt
182   $cc
183   $acr
200 10$aProgressive consumption taxation $ethe X-tax revisited
205   $a1st ed.
210   $aLanham $cAEI Press$d2012
215   $a1 online resource (224 p.)
300   $aDescription based upon print version of record.
311   $a0-8447-4394-1 
327   $aCover 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
330   $aThe 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.
606   $aSpendings tax - United States
606   $aValue-added tax - United States
606   $aSpendings tax$zUnited States
606   $aValue-added tax$zUnited States
606   $aPolitical Science$2HILCC
606   $aLaw, Politics & Government$2HILCC
606   $aPublic Finance$2HILCC
615  4$aSpendings tax - United States.
615  4$aValue-added tax - United States.
615  0$aSpendings tax
615  0$aValue-added tax
615  7$aPolitical Science
615  7$aLaw, Politics & Government
615  7$aPublic Finance
676   $a332.600973
676   $a336.27140973
700   $aViard$b Alan D$01663814
701   $aCarroll$b Robert J$g(Robert James)$042697
801  0$bAU-PeEL
801  1$bAU-PeEL
801  2$bAU-PeEL
906   $aBOOK
912   $a9910806926003321
996   $aProgressive consumption taxation$94021399
997   $aUNINA