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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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.