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

Hardcover | April 23, 2013

byDaniel Goldberg

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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.

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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 probl...

Daniel Goldberg is Professor of Taxation Law at the University of Maryland Law School.

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Format:HardcoverDimensions:320 pages, 9.25 × 6.12 × 0.98 inPublished:April 23, 2013Publisher:Oxford University PressLanguage:English

The following ISBNs are associated with this title:

ISBN - 10:0199948801

ISBN - 13:9780199948802

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Table of Contents

Introduction PART I: The Problem: The Income Tax is Broken 1. What is the Income Tax and Why is it Broken? 2. Taxing Income is a Flawed Concept 3. Tax Planning Under the Income Tax 4. Progressive Taxation 5. Tax Expenditures Chapter 5 Appendix - Kingdom of PAL:A Parable of Tax Expenditures, Tax Shelters, and the Passive Activity Loss Rules 6. The Alternative Minimum Tax (AMT): An Admission of Failure 7. The Intractable Problem of Tax Cheating 8. The Deadweight Cost of the Personal Income Tax PART II: The Solution 9. Tax Consumption Instead of Income 10. Individual Level Consumption Taxes 11. Business Level Consumption Taxes 12. The Current Internal Revenue Code: An Income Tax, a Consumption Tax, or a Hybrid? 13. An Introduction to an Integrated Two-Tier Consumption Tax 14. e-Tax: An Electronically Collected Progressive Consumption Tax as the Successor to the Income Tax 15. e-Tax Redux: Special Considerations 16. Transition to e-Tax Conclusion and Prospects for Change Appendix A-Tax-inclusive Rate vs. Tax-exclusive Rate and Gross-up Production and Consumption Charts-Simplified Production and Consumption Cycle, and Flow of Income and Expenditures Cycle