Progressive consumption taxation : the X tax revisited /
Alone among developed countries, the United States has no broad-based national consumption tax. Yet, economic analysis suggests that consumption taxation is superior to income taxation because it does not penalize saving and investment. The authors conclude that the U.S. income tax system should be...
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| Main Authors: | , |
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| Format: | Electronic eBook |
| Language: | English |
| Published: |
Washington, D.C. :
AEI Press,
©2012.
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| Subjects: | |
| Online Access: |
Full text (Emmanuel users only) |