Taxation

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The Death of the Income Tax: A Progressive Consumption Tax and the Path to Fiscal Reform, Book Gallery (2013)

The Death of the Income Tax explains how the current income tax is needlessly complex,...

 

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E-VAT: An Electronically Collected Progressive Consumption Tax, 128 Tax Notes 1351 (2010)

This report proposes replacing the income tax with an electronic, progressive consumption tax that couples...

 

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The Aches and Pains of Transition to a Consumption Tax: Can We Get There From Here?, 26 Virginia Tax Review 447 (2007)

This article discusses probably the most significant obstacle to the adoption of a consumption tax:...

 

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Considering a Consumption Tax, 2006 JD Alumni Magazine 34 (2006)

A combination of electronic commerce and the "Flat Tax" could eliminate the IRS as we...

 

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E Tax: The Flat Tax as an Electronic Credit VAT, 108 Tax Notes 1168 (2005)

The article builds on the Hall-Rabushka Flat Tax and proposes a consumption tax called the...

 

Tax Policy

PDF

E-VAT: An Electronically Collected Progressive Consumption Tax, 128 Tax Notes 1351 (2010)

This report proposes replacing the income tax with an electronic, progressive consumption tax that couples...

 

PDF

The Aches and Pains of Transition to a Consumption Tax: Can We Get There From Here?, 26 Virginia Tax Review 447 (2007)

This article discusses probably the most significant obstacle to the adoption of a consumption tax:...

 

PDF

Considering a Consumption Tax, 2006 JD Alumni Magazine 34 (2006)

A combination of electronic commerce and the "Flat Tax" could eliminate the IRS as we...

 

PDF

E Tax: The Flat Tax as an Electronic Credit VAT, 108 Tax Notes 1168 (2005)

The article builds on the Hall-Rabushka Flat Tax and proposes a consumption tax called the...

 

PDF

To Praise the AMT or to Bury It, Virginia Tax Review (2005)

The alternative minimum tax (AMT) has recently become a cause celebre because many more taxpayers...

 

Business and Individual Taxation