TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Friday, April 26, 2013

Goldberg: The Death of the Income Tax

DeathDaniel S. Goldberg (Maryland), The Death of the Income Tax:  A Progressive Consumption Tax and the Path to Fiscal Reform (Oxford University Press, 2013):

The Death of the Income Tax explains how the current income tax is needlessly complex, contains perverse incentives against saving and investment, fails to use modern technology to ease compliance and collection burdens, and is subject to micromanaging and mismanaging by Congress. Daniel Goldberg proposes that the solution to the problems of the current income tax is completely replacing it with a progressive consumption tax collected electronically at the point of sale.

  • takes a fresh look at what kind of tax system a 21st century nation should have and can achieve
  • offers to change the way every American will relate to his government by eliminating the annual tax return for many of them
  • proposes a transformational change in how the U.S. will be funded by taxation, which will have far-reaching ramifications

Book Club, Scholarship, Tax | Permalink

TrackBack URL for this entry:

Listed below are links to weblogs that reference Goldberg: The Death of the Income Tax: