|
|
|
|
| LEADER |
01361nmm a2200265 u 4500 |
| 001 |
EB000726289 |
| 003 |
EBX01000000000000000579371 |
| 005 |
00000000000000.0 |
| 007 |
cr||||||||||||||||||||| |
| 008 |
180413 ||| eng |
| 020 |
|
|
|a 9780199345984
|
| 050 |
|
4 |
|a HJ4652
|
| 100 |
1 |
|
|a Goldberg, Daniel S.
|
| 245 |
0 |
0 |
|a The death of the income tax
|h Elektronische Ressource
|b a progressive consumption tax and the path to fiscal reform
|c Daniel S. Goldberg
|
| 260 |
|
|
|a New York
|b Oxford University Press
|c 2013, 2013
|
| 300 |
|
|
|a 1 online resource
|b illustrations
|
| 505 |
0 |
|
|a Includes bibliographical references and index
|
| 653 |
|
|
|a Income tax / United States
|
| 653 |
|
|
|a Spendings tax / United States
|
| 653 |
|
|
|a Fiscal policy / United States
|
| 041 |
0 |
7 |
|a eng
|2 ISO 639-2
|
| 989 |
|
|
|b OUP
|a Oxford University Press
|
| 856 |
4 |
0 |
|u http://dx.doi.org/10.1093/acprof:oso/9780199948802.001.0001?nosfx=y
|x Verlag
|3 Volltext
|
| 082 |
0 |
|
|a 336.24150973
|
| 520 |
|
|
|a This book proposes that the solution to the problems of the current income tax is to abandon it and completely replace it with a progressive consumption tax collected electronically at the point of sale, which the book calls e-Tax. e-Tax is based on a European-style, credit value added tax (VAT) because with modern technology a VAT can be collected electronically and automatically
|