Progressive consumption taxation
Subtitle: the X tax revisited
By: Robert Carroll and Alan D. Viard
Contributors: Viard, Alan D.
Publisher: AEI Press
Published: 2012
Place of publication: Washington, D.C
Language: eng
Number of pages: 207
ISBN-13: 9780844743943; 9780844743950; 9780844743967
Subjects: Spendings tax; Value-added tax
Notes: Includes bibliographical references and index.
Table of contents: title: List of illustrations; title: Acknowledgments; title: Introduction; title: Why tax consumption?; title: The case for the X tax; title: Maintaining progressivity; title: Fringe benefits and transfer payments; title: Business firms; title: Financial services; title: International transactions; title: The transition; title: The nonbusiness sector; title: The VAT alternative; title: Conclusion; title: Notes; title: References; title: About the authors; title: Illustrations; title: Figures.