E-Vat : An Electronically Collected Progressive Consumption Tax
| Year of publication: |
2014
|
|---|---|
| Authors: | Goldberg, Daniel S. |
| Publisher: |
[2014]: [S.l.] : SSRN |
| Subject: | Verbrauchsteuer | Excise tax | Steuerprogression | Progressive taxation | Theorie | Theory | Konsumorientierte Besteuerung | Consumption-based taxation |
| Description of contents: |
This report proposes replacing the income tax with an electronic, progressive consumption tax that couples a credit-method VAT (modified for wages) with a progressive wage tax
|
| Extent: | 1 Online-Ressource (25 p) |
|---|---|
| Type of publication: | Book / Working Paper |
| Language: | English |
| Notes: | In: Tax Notes, Vol. 128, pp. 1351-1374, 2010 |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013068611