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The Death of the Income Tax: A Progressive Consumption Tax and the Path to Fiscal Reform - Tapa dura

GOLDBERG

 
9780199948802: The Death of the Income Tax: A Progressive Consumption Tax and the Path to Fiscal Reform
Tapa dura
ISBN 10: 0199948801 ISBN 13: 9780199948802
Editorial: Academic, 2018

Sinopsis

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.

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Acerca del autor

Daniel S. Goldberg is Professor of Law (Taxation) at the University of Maryland Francis King Carey School of Law. He has served as the Professor-in-Residence for the National Office of the Internal Revenue Service and has practiced tax law as Of Counsel with law firms in Washington DC and Baltimore. He lives in Chevy Chase, Maryland.

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Editorial
Academic
Año de publicación
2018
Idioma
Inglés
ISBN 10 
0199948801
ISBN 13 
9780199948802
Encuadernación
Tapa dura
Número de páginas
336
Contacto del fabricante
Oxford University Press
https://corp.oup.com/

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