Progressive Consumption Taxation

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  • Progressive Consumption Taxation Book Detail

  • Author : Robert Carroll
  • Release Date : 2012
  • Publisher : Rowman & Littlefield
  • Genre : Business & Economics
  • Pages : 224
  • ISBN 13 : 0844743941
  • File Size : 39,39 MB

Progressive Consumption Taxation by Robert Carroll PDF Summary

Book Description: The authors observe that consumption taxation is superior to income taxation because it does not penalize saving and investment and propose that the U.S. income tax system be completely replaced by a progressive consumption tax. They argue that the X tax, developed by the late David Bradford, offers the best form of progressive consumption taxation for the United States and outline concrete proposals for the X tax's treatment of numerous specific economic issues.

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