Title: The X tax in the world economy : going global with a simple, progressive tax /
Authors: Bradford, David F., 1939-2005; American Enterprise Institute for Public Policy Research
Publisher: AEI Press,
Year: 2004
Subjects: Income tax.; Income tax United States.
Abstract: "This study explores how the tax design called the X tax could alleviate the complexities and avoidance opportunities plaguing the existing U.S. system for taxing international business income. In addition to laying out the general efficiency, equity, and administrative characteristics of an X tax, David F. Bradford considers, in particular, the fundamental choice between two treatments of transborder business transactions: the origin and destination principles."--Jacket.