Progressive consumption taxation : the X tax revisited / / Robert Carroll, Alan D. Viard.

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Year of Publication:2012
Language:English
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Physical Description:xi, 207 p. :; ill.
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050 4 |a HJ5715.U6  |b C28 2012 
082 0 4 |a 336.2/7140973  |2 23 
100 1 |a Carroll, Robert. 
245 1 0 |a Progressive consumption taxation  |h [electronic resource] :  |b the X tax revisited /  |c Robert Carroll, Alan D. Viard. 
260 |a Washington, D.C. :  |b AEI Press,  |c c2012. 
300 |a xi, 207 p. :  |b ill. 
504 |a Includes bibliographical references and index. 
505 0 |a List of illustrations -- Acknowledgments -- Introduction -- Why tax consumption? -- The case for the X tax -- Maintaining progressivity -- Fringe benefits and transfer payments -- Business firms -- Financial services -- International transactions -- The transition -- The nonbusiness sector -- The VAT alternative -- Conclusion -- Notes -- References -- About the authors -- Illustrations -- Figures. 
533 |a Electronic reproduction. Ann Arbor, MI : ProQuest, 2015. Available via World Wide Web. Access may be limited to ProQuest affiliated libraries. 
650 0 |a Spendings tax  |z United States. 
650 0 |a Value-added tax  |z United States. 
655 4 |a Electronic books. 
700 1 |a Viard, Alan D. 
710 2 |a ProQuest (Firm) 
856 4 0 |u https://ebookcentral.proquest.com/lib/oeawat/detail.action?docID=948656  |z Click to View