Add to ORKGThe 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.https://digitalcommons.law.umaryland.edu/books/1062/thumbnail.jp
Benjamin Franklin once said, “The only two certainties in life are death and taxes.” This infamous s...
A flat rate comprehensive federal income tax could be achieved by replacing graduated rates with a s...
The article expresses the view that the current Internal Revenue Code has evolved into a hybrid inco...
The Death of the Income Tax explains how the current income tax is needlessly complex, contains perv...
The income tax is technologically very similar to the way it was in its early years, and technologic...
Over the last decade, it has become increasingly evident that our current federal income tax is too ...
Consumption taxes are more effective than income taxes in encouraging national savings. This is beca...
Dissatisfaction with the existing income tax has increased in recent years. Practical problems with ...
The income tax system has become quite a mess. Unfortunately, the brunt of that mess falls primaril...
A combination of electronic commerce and the Flat Tax could eliminate the IRS as we know it
The killing of the income tax has not been open and notorious: such is not the style of contemporary...
A consumption tax amounts to exempt savings from taxation. As such, it would have important distribu...
Recent studies by the US Treasury Department and the Meade Committee in Britain have one thing in co...
The drumbeat in America is rolling that radical surgery must be done on the U.S. tax system. We are ...
Much scholarly debate has been devoted to the theoretical merits of using an individual\u27s consump...
Benjamin Franklin once said, “The only two certainties in life are death and taxes.” This infamous s...
A flat rate comprehensive federal income tax could be achieved by replacing graduated rates with a s...
The article expresses the view that the current Internal Revenue Code has evolved into a hybrid inco...
The Death of the Income Tax explains how the current income tax is needlessly complex, contains perv...
The income tax is technologically very similar to the way it was in its early years, and technologic...
Over the last decade, it has become increasingly evident that our current federal income tax is too ...
Consumption taxes are more effective than income taxes in encouraging national savings. This is beca...
Dissatisfaction with the existing income tax has increased in recent years. Practical problems with ...
The income tax system has become quite a mess. Unfortunately, the brunt of that mess falls primaril...
A combination of electronic commerce and the Flat Tax could eliminate the IRS as we know it
The killing of the income tax has not been open and notorious: such is not the style of contemporary...
A consumption tax amounts to exempt savings from taxation. As such, it would have important distribu...
Recent studies by the US Treasury Department and the Meade Committee in Britain have one thing in co...
The drumbeat in America is rolling that radical surgery must be done on the U.S. tax system. We are ...
Much scholarly debate has been devoted to the theoretical merits of using an individual\u27s consump...
Benjamin Franklin once said, “The only two certainties in life are death and taxes.” This infamous s...
A flat rate comprehensive federal income tax could be achieved by replacing graduated rates with a s...
The article expresses the view that the current Internal Revenue Code has evolved into a hybrid inco...