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

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Bibliographic Details
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TeilnehmendeR:
Year of Publication:2012
Language:English
Online Access:
Physical Description:xi, 207 p. :; ill.
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Table of Contents:
  • 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.