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.

About the Author
Daniel S. Goldberg is Professor of Law (Taxation) at the University of Maryland Francis King Carey School of Law. He has served as the Professor-in-Residence for the National Office of the Internal Revenue Service and has practiced tax law as Of Counsel with law firms in Washington DC and Baltimore. He lives in Chevy Chase, Maryland.

Reviews
"...An interesting book." --CHOICE



Book Information
ISBN 9780199948802
Author Daniel S. Goldberg
Format Hardback
Page Count 336
Imprint Oxford University Press Inc
Publisher Oxford University Press Inc
Weight(grams) 703g
Dimensions(mm) 155mm * 234mm * 28mm