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Full-Text Articles in Business
The Quickly--Evolving Tax Filing Status For Same-Gender Couples, John Treu
The Quickly--Evolving Tax Filing Status For Same-Gender Couples, John Treu
John S. Treu
Discusses the evolving law regarding federal income tax filing status for same-gender couples.
The Death Of The Income Tax: A Progressive Consumption Tax And The Path To Fiscal Reform, Daniel Goldberg
The Death Of The Income Tax: A Progressive Consumption Tax And The Path To Fiscal Reform, Daniel Goldberg
Daniel S. Goldberg
The Death of the Income Tax explains how the current income tax is needlessly complex, contains perverse incentives against saving and investment, fails to use modern technology to ease compliance and collection burdens, and is subject to micromanaging and mismanaging by Congress. Daniel Goldberg proposes that the solution to the problems of the current income tax is completely replacing it with a progressive consumption tax collected electronically at the point of sale.