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Business-Level Consumption Taxes

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/9780199948802.003.0011
Subject:
Law, Constitutional and Administrative Law

This chapter discusses the methods by which a consumption tax could be enacted at the business level. The two places for imposing a consumption tax at the business level are at the point of sale and ... More


The World War II Origins of the Return-Based Mass Income Tax

Lawrence Zelenak

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

Published in print:
2013
Published Online:
September 2013
ISBN:
9780226018928
eISBN:
9780226019086
Item type:
chapter
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226019086.003.0005
Subject:
Law, Constitutional and Administrative Law

This chapter discusses the two wartime legislative decisions that resulted in the return-based mass income tax: (1) to finance the war with a mass income tax rather than a federal retail sales tax; ... More


Comparing Average and Marginal Tax Rates under the FairTax and the Current System of Federal Taxation

Laurence J. Kotlikoff and David Rapson

in Fundamental Tax Reform: Issues, Choices, and Implications

Published in print:
2008
Published Online:
August 2013
ISBN:
9780262042475
eISBN:
9780262271707
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262042475.003.0026
Subject:
Economics and Finance, Econometrics

This chapter examines the changes in the effective tax rates on labor supply and on savings that would arise when the existing income tax is replaced with a specific consumption tax proposal. It ... More


I Found the Best Woman

Lee Shai Weissbach

in A Jewish Life on Three Continents: The Memoir of Menachem Mendel Frieden

Published in print:
2013
Published Online:
September 2014
ISBN:
9780804783637
eISBN:
9780804786201
Item type:
chapter
Publisher:
Stanford University Press
DOI:
10.11126/stanford/9780804783637.003.0013
Subject:
Society and Culture, Jewish Studies

This chapter describes no only Frieden’s courtship and eventual marriage to his second wife, Ray Savage, but also tells of his life-altering decision to leave the United States and take his family on ... More


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