The Death of the Income Tax —— A Progressive Consumption Tax and the Path to Fiscal Reform

----- 所得税死亡：累进消费税和财政改革的路径

ISBN: 9780199948802 出版年：2013 页码：335 Goldberg, Daniel S Oxford University Press

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