Progressive consumption taxation [electronic resource] : the X tax revisited / Robert Carroll, Alan D. Viard.

By: Contributor(s): Material type: TextTextPublication details: Washington, D.C. : AEI Press, c2012.Description: xi, 207 p. : illSubject(s): Genre/Form: DDC classification:
  • 336.2/7140973 23
LOC classification:
  • HJ5715.U6 C28 2012eb
Online resources:
Contents:
List of illustrations -- Acknowledgments -- Introduction -- Why tax consumption? -- The case for the X tax -- Maintaining progressivity -- Fringe benefits and transfer payments -- Business firms -- Financial services -- International transactions -- The transition -- The nonbusiness sector -- The VAT alternative -- Conclusion -- Notes -- References -- About the authors -- Illustrations -- Figures.
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Includes bibliographical references and index.

List of illustrations -- Acknowledgments -- Introduction -- Why tax consumption? -- The case for the X tax -- Maintaining progressivity -- Fringe benefits and transfer payments -- Business firms -- Financial services -- International transactions -- The transition -- The nonbusiness sector -- The VAT alternative -- Conclusion -- Notes -- References -- About the authors -- Illustrations -- Figures.

Electronic reproduction. Palo Alto, Calif. : ebrary, 2011. Available via World Wide Web. Access may be limited to ebrary affiliated libraries.

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