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

Authors

Daniel S. Goldberg, University of Maryland Francis King Carey School of LawFollow

Files

Description

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.

ISBN

978-0-19-994880-2

Publication Date

2013

Publisher

Oxford University Press

Keywords

tax reform, Internal Revenue Service, IRS

Disciplines

Taxation | Taxation-Federal | Tax Law

Recommended Citation

Goldberg, Daniel S., "The Death of the Income Tax: A Progressive Consumption Tax and the Path to Fiscal Reform" (2013). Book Gallery. 63.
https://digitalcommons.law.umaryland.edu/books/63