Making tax sense the case for a progressive consumed-income tax
| Main Author: | |
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| Format: | eBook |
| Language: | English |
| Published: |
Lanham, Maryland
Lexington Books,
[2019]
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| Subjects: | |
| Online Access: | EBSCOhost Перейти в каталог НБ ТГУ |
Table of Contents:
- The problem
- The impossibility of a coherent traditional income tax
- The logic of consumption-timed taxes
- The vat, flat, and all that
- Savings & borrowing under a consumed-income tax
- The tax treatment of owner occupied housing
- Transition issues
- The tax treatment of small businesses
- Inheritances, bequests, and the estate tax
- Insurance
- The corporate income tax
- Tax expenditures
- The Trump tax cut
- Summary: the needed tax changes
- Is reform attainable?
- Conclusion
- Bibliography
- About the author.