Jump to ContentJump to Main Navigation

You are looking at 1-12 of 12 items

  • Keywords: flat tax x
Clear All Modify Search

View:

Fair Not Flat: How to Make the Tax System Better and Simpler

Edward J. McCaffery

Published in print:
2002
Published Online:
March 2013
ISBN:
9780226555607
eISBN:
9780226555669
Item type:
book
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226555669.001.0001
Subject:
Political Science, Political Economy

The current tax system is unfair. Some of the richest people in America pay no tax, while a huge share of the tax burden falls on the rest of us. A mere glance at the tax code confirms that it is far ... More


The Fair Not Flat Tax

in Fair Not Flat: How to Make the Tax System Better and Simpler

Published in print:
2002
Published Online:
March 2013
ISBN:
9780226555607
eISBN:
9780226555669
Item type:
chapter
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226555669.003.0007
Subject:
Political Science, Political Economy

The path to sensible tax reform is clear. One should replace the inconsistent income and ineffective estate taxes with a single, consistent, progressive spending tax: the Fair Not Flat Tax. The Fair ... More


The Case for a Spending Tax

in Fair Not Flat: How to Make the Tax System Better and Simpler

Published in print:
2002
Published Online:
March 2013
ISBN:
9780226555607
eISBN:
9780226555669
Item type:
chapter
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226555669.003.0004
Subject:
Political Science, Political Economy

An inconsistent income tax is a horrible reality. Democrats argued with Republicans about the appropriate tax base: Democrats supporting the income tax, Republicans opposing it. Investment in a home ... More


Progressivity Can Live

in Fair Not Flat: How to Make the Tax System Better and Simpler

Published in print:
2002
Published Online:
March 2013
ISBN:
9780226555607
eISBN:
9780226555669
Item type:
chapter
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226555669.003.0006
Subject:
Political Science, Political Economy

Unlike the common flat-tax plans that would raise taxes for the middle class in order to lower them for the rich, the Fair Not Flat Tax affirms America's historic commitment to a moderately ... More


An Introduction to an Integrated Two-Tier Consumption Tax

Daniel S. Goldberg

in The Death of the Income Tax: A Progressive Consumption Tax and the Path to Fiscal Reform

Published in print:
2013
Published Online:
September 2013
ISBN:
9780199948802
eISBN:
9780199345984
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199948802.003.0013
Subject:
Law, Constitutional and Administrative Law

This chapter introduces and explains the concepts that underlie a two-tier consumption tax. It begins by explaining the difference between the legal incidence of a tax and the economic incidence of a ... More


e-Tax: An Electronically Collected Progressive Consumption Tax as the Successor to the Income Tax

Daniel S. Goldberg

in The Death of the Income Tax: A Progressive Consumption Tax and the Path to Fiscal Reform

Published in print:
2013
Published Online:
September 2013
ISBN:
9780199948802
eISBN:
9780199345984
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199948802.003.0014
Subject:
Law, Constitutional and Administrative Law

This chapter is the heart of the book and describes the e-Tax proposal as a replacement for the income tax. The chapter describes the proposed system, explains the theory behind it, and sets forth ... More


Applications of the MCF from Taxing Labor Income

Bev Dahlby

in The Marginal Cost of Public Funds: Theory and Applications

Published in print:
2008
Published Online:
August 2013
ISBN:
9780262042505
eISBN:
9780262271141
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262042505.003.0006
Subject:
Economics and Finance, Econometrics

This chapter discusses three applications of the marginal cost of public funds (MCF) concept to the taxation of labor income. The chapter is organized as follows. Section 6.1 incorporates one of the ... More


Learning to Love Form 1040: Two Cheers for the Return-Based Mass Income Tax

Lawrence Zelenak

Published in print:
2013
Published Online:
September 2013
ISBN:
9780226018928
eISBN:
9780226019086
Item type:
book
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226019086.001.0001
Subject:
Law, Constitutional and Administrative Law

No one likes paying taxes, much less the process of filing tax returns. For years, would-be reformers have advocated replacing the return-based mass income tax with a flat tax, federal sales tax, or ... More


Transition to e-Tax

Daniel S. Goldberg

in The Death of the Income Tax: A Progressive Consumption Tax and the Path to Fiscal Reform

Published in print:
2013
Published Online:
September 2013
ISBN:
9780199948802
eISBN:
9780199345984
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199948802.003.0016
Subject:
Law, Constitutional and Administrative Law

This chapter explains how one would transition to e-Tax from the current income tax and confronts the question whether we can get there from here. The chapter explains that the principal problem of ... More


Death to Death Taxes

in Fair Not Flat: How to Make the Tax System Better and Simpler

Published in print:
2002
Published Online:
March 2013
ISBN:
9780226555607
eISBN:
9780226555669
Item type:
chapter
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226555669.003.0005
Subject:
Political Science, Political Economy

Inheritance is a terribly inefficient way to pass wealth to others. The final piece of the tax-base puzzle concerns gifts and inheritances. Current law taxes these to the donors under a distinct ... More


Milton Friedman’s Contributions to Fiscal Economics

Michael J. Boskin

in Milton Friedman: Contributions to Economics and Public Policy

Published in print:
2016
Published Online:
August 2016
ISBN:
9780198704324
eISBN:
9780191773761
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198704324.003.0022
Subject:
Economics and Finance, Economic History, Macro- and Monetary Economics

The chapter surveys, and places in current context, Friedman’s technical contributions and policy proposals in fiscal economics. These include: a seminal paper on consumption taxation written at the ... More


The R&E Tax Credit of 1981

Dennis Patrick Leyden and Albert N. Link

in Public Sector Entrepreneurship: U.S. Technology and Innovation Policy

Published in print:
2015
Published Online:
December 2014
ISBN:
9780199313853
eISBN:
9780190220976
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199313853.003.0007
Subject:
Economics and Finance, Public and Welfare

This chapter argues that the R&E Tax Credit of 1981 (and the Economic Recovery Tax Act of which it is part) is a prime example of public sector entrepreneurship. After describing the legislative ... More


View: