Progressive Consumption Taxation: The X-Tax Revisited ePub (Adobe DRM) download by Robert Carroll

Progressive Consumption Taxation: The X-Tax Revisited

AEI Press
Publication date: May 2012
ISBN: 9780844743967
Digital Book format: ePub (Adobe DRM)

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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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