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Progressive Consumption Taxation: The X-Tax Revisited
Progressive Consumption Taxation The XTax Revisited
Author: Alan D. Viard, Robert Carroll
Alone among developed countries, the United States has no broad-based national consumption tax. Yet, economic analysis suggests that consumption taxation is superior to income taxation because it does not penalize saving and investment. The authors conclude that the U.S. income tax system should be completely replaced by a progressive consumptio...  more »
ISBN-13: 9780844743943
ISBN-10: 0844743941
Publication Date: 5/11/2012
Pages: 222
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Publisher: AEI Press
Book Type: Hardcover
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