000			01817nam a2200361 i 4500
001			EDZ0000130895
003			UK-LoPHL
005			20240425150349.0
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007			cr||||||||||||
008			130703s2013 nyua fo| 001 0 eng d
020			_a9780199345984 (ebook) : _cNo price
040			_aStDuBDS _cStDuBDS _erda _epn
050		4	_aHJ4652 _b.G59 2013
082	0	4	_a336.24150973 _223
100	1		_aGoldberg, Daniel S., _eauthor.
245	1	4	_aThe death of the income tax : _ba progressive consumption tax and the path to fiscal reform / _cDaniel S. Goldberg.
264		1	_aNew York : _bOxford University Press, _c2013.
300			_a1 online resource : _billustrations
336			_atext _2rdacontent
336			_astill image _2rdacontent
337			_acomputer _2rdamedia
338			_aonline resource _2rdacarrier
504			_aIncludes bibliographical references and index.
520	8		_aThis book proposes that the solution to the problems of the current income tax is to abandon it and completely replace it with a progressive consumption tax collected electronically at the point of sale, which the book calls e-Tax. e-Tax is based on a European-style, credit value added tax (VAT) because with modern technology a VAT can be collected electronically and automatically.
588			_aDescription based on online resource; title from home page (viewed on July 3, 2013).
650		0	_aIncome tax _zUnited States. _934389
650		0	_aSpendings tax _zUnited States. _946994
650		0	_aFiscal policy _zUnited States. _931987
776	0	8	_iPrint version _z9780199948802
856	4	0	_3Oxford scholarship online _uhttps://go.openathens.net/redirector/lords.parliament.uk?url=http://dx.doi.org/10.1093/acprof:oso/9780199948802.001.0001
975			_aOxford scholarship online 2024
999			_c83829 _d83829