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The Death of the Income Tax: A Progressive Consumption Tax and the Path to Fiscal Reform
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  • Daniel S. Goldberg, University of Maryland Francis King Carey School of Law
Description
The Death of the Income Tax explains how the current income tax is needlessly complex, contains perverse incentives against saving and investment, fails to use modern technology to ease compliance and collection burdens, and is subject to micromanaging and mismanaging by Congress. Daniel Goldberg proposes that the solution to the problems of the current income tax is completely replacing it with a progressive consumption tax collected electronically at the point of sale.
ISBN
978-0-19-994880-2
Publication Date
1-1-2013
Publisher
Oxford University Press
Keywords
  • tax reform,
  • Internal Revenue Service,
  • IRS
Disciplines
Citation Information
Daniel S. Goldberg. The Death of the Income Tax: A Progressive Consumption Tax and the Path to Fiscal Reform. (2013)
Available at: http://works.bepress.com/daniel_goldberg/21/