Name: The Death of the Income Tax By Daniel S. Goldberg (Professor of Taxation Law, Professor of Taxation Law, University of Maryland)
SKU: 9780199948802
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The Death of the Income Tax Summary

The Death of the Income Tax: A Progressive Consumption Tax and the Path to Fiscal Reform by Daniel S. Goldberg (Professor of Taxation Law, Professor of Taxation Law, University of Maryland)

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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"...An interesting book." --CHOICE

About Daniel S. Goldberg (Professor of Taxation Law, Professor of Taxation Law, University of Maryland)

Daniel S. Goldberg is Professor of Law (Taxation) at the University of Maryland Francis King Carey School of Law. He has served as the Professor-in-Residence for the National Office of the Internal Revenue Service and has practiced tax law as Of Counsel with law firms in Washington DC and Baltimore. He lives in Chevy Chase, Maryland.

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

Additional information

Sku

NPB9780199948802

ISBN 13

9780199948802

ISBN 10

0199948801

Title

The Death of the Income Tax: A Progressive Consumption Tax and the Path to Fiscal Reform by Daniel S. Goldberg (Professor of Taxation Law, Professor of Taxation Law, University of Maryland)

Author

Daniel S. Goldberg (Professor of Taxation Law, Professor of Taxation Law, University of Maryland)

Condition

New

Binding type

Hardback

Publisher

Oxford University Press Inc

Year published

2013-05-30

Number of pages

336

Prizes

N/A

Cover note

Book picture is for illustrative purposes only, actual binding, cover or edition may vary.

Note

This is a new book - be the first to read this copy. With untouched pages and a perfect binding, your brand new copy is ready to be opened for the first time

The Death of the Income Tax Daniel S. Goldberg (Professor of Taxation Law, Professor of Taxation Law, University of Maryland)

The Death of the Income Tax by Daniel S. Goldberg (Professor of Taxation Law, Professor of Taxation Law, University of Maryland)

Summary

The Death of the Income Tax Summary

The Death of the Income Tax: A Progressive Consumption Tax and the Path to Fiscal Reform by Daniel S. Goldberg (Professor of Taxation Law, Professor of Taxation Law, University of Maryland)

The Death of the Income Tax Reviews

About Daniel S. Goldberg (Professor of Taxation Law, Professor of Taxation Law, University of Maryland)

Table of Contents

Additional information

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