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Hardcover Progressive Consumption Taxation: The X Tax Revisited Book

ISBN: 0844743941

ISBN13: 9780844743943

Progressive Consumption Taxation: The X Tax Revisited

Alone among developed countries, the United States has no broad-based national consumption tax. Yet, economic analysis suggests that consumption taxation is superior to income taxation because it does not penalize saving and investment. The authors conclude that the U.S. income tax system should be completely replaced by a progressive consumption tax. The authors argue that the X tax, developed by the late David Bradford, offers the best form of progressive...

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