The Death of the Income Tax: A Progressive Consumption Tax and the Path to Fiscal Reform
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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.
Oxford University Press
tax reform, Internal Revenue Service, IRS
Taxation | Taxation-Federal Income | Tax Law
Goldberg, Daniel S., "The Death of the Income Tax: A Progressive Consumption Tax and the Path to Fiscal Reform" (2013). Book Gallery. Book 63.