Carroll, Robert.

Progressive consumption taxation the X tax revisited / [electronic resource] : Robert Carroll, Alan D. Viard. - Washington, D.C. : AEI Press, c2012. - xi, 207 p. : ill.

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.






Spendings tax--United States.
Value-added tax--United States.


Electronic books.

HJ5715.U6 / C28 2012eb

336.2/7140973