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.