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Full-Text Articles in Law
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.
The U.S. Consumption Tax: Evolution, Not Revolution, Daniel Goldberg
The U.S. Consumption Tax: Evolution, Not Revolution, Daniel Goldberg
Daniel S. Goldberg
The article expresses the view that the current Internal Revenue Code has evolved into a hybrid income tax and consumption tax. It begins by explaining the difference between an income tax and a consumption tax and provides the backgrounds of the alternative forms of consumption tax: (1) consumed income, (2) yield exemption, and (3) point-of-sale taxation. Under the consumed income tax model of consumption tax, the individual taxpayer includes all items of income, both from labor and from capital, in its tax base, and then subtracts or deducts the portion of that income that he saves or invests. The resulting …
Tax Subsidies: One-Time Vs. Periodic An Economic Analysis Of The Tax Policy Alternatives, Daniel Goldberg
Tax Subsidies: One-Time Vs. Periodic An Economic Analysis Of The Tax Policy Alternatives, Daniel Goldberg
Daniel S. Goldberg
No abstract provided.
Tax Planning For Interest After Tra 1984: Unstated Interest And Original Issue Discount, Daniel Goldberg
Tax Planning For Interest After Tra 1984: Unstated Interest And Original Issue Discount, Daniel Goldberg
Daniel S. Goldberg
No abstract provided.