Vai al contenuto principale della pagina

Progressive consumption taxation [[electronic resource] ] : the X-tax revisited



(Visualizza in formato marc)    (Visualizza in BIBFRAME)

Autore: Viard Alan D Visualizza persona
Titolo: Progressive consumption taxation [[electronic resource] ] : the X-tax revisited Visualizza cluster
Pubblicazione: Lanham, : AEI Press, 2012
Descrizione fisica: 1 online resource (224 p.)
Disciplina: 332.600973
Soggetto topico: Spendings tax - United States
Value-added tax - United States
Political Science
Law, Politics & Government
Public Finance
Altri autori: CarrollRobert J (Robert James)  
Note generali: Description based upon print version of record.
Nota di contenuto: 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
Sommario/riassunto: 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.
Titolo autorizzato: Progressive consumption taxation  Visualizza cluster
ISBN: 1-280-77909-8
9786613689481
0-8447-4396-8
Formato: Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione: Inglese
Record Nr.: 9910779265303321
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui