Progressive consumption taxation [electronic resource] : the X tax revisited / Robert Carroll, Alan D. Viard.
c2012Description: xi, 207 p. : illISBN:- 9780844743943 (cloth)
- 0844743941 (cloth)
- 9780844743950 (pbk.)
- 084474395X (pbk.)
- 9780844743967 (e-book)
- 336.2/7140973 23
- HJ5715.U6 C28 2012eb
eBooks
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.