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. DanielGoldberg 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. DanielGoldberg proposes that the solution to the proble...

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

IntroductionPART I: The Problem: The Income Tax is Broken1. What is the Income Tax and Why is it Broken?2. Taxing Income is a Flawed Concept3. Tax Planning Under the Income Tax4. Progressive Taxation5. Tax ExpendituresChapter 5 Appendix - Kingdom of PAL:A Parable of Tax Expenditures, Tax Shelters, and the Passive Activity Loss Rules6. The Alternative Minimum Tax (AMT): An Admission of Failure7. The Intractable Problem of Tax Cheating8. The Deadweight Cost of the Personal Income TaxPART II: The Solution9. Tax Consumption Instead of Income10. Individual Level Consumption Taxes11. Business Level Consumption Taxes12. The Current Internal Revenue Code: An Income Tax, a Consumption Tax, or a Hybrid?13. An Introduction to an Integrated Two-Tier Consumption Tax14. e-Tax: An Electronically Collected Progressive Consumption Tax as the Successor to the Income Tax15. e-Tax Redux: Special Considerations16. Transition to e-TaxConclusion and Prospects for ChangeAppendix A-Tax-inclusive Rate vs. Tax-exclusive Rate and Gross-upProduction and Consumption Charts-Simplified Production and Consumption Cycle, and Flow of Income and Expenditures Cycle