Цифровые и тематические книжные коллекции издания

• Коллекция цифровых книг Ebsco ebook (централизованная подписка, 2023 г., бессрочный доступ)

Содержание

• The problem
• The impossibility of a coherent traditional income tax
• The logic of consumption-timed taxes
• The vat, flat, and all that
• Savings & borrowing under a consumed-income tax
• The tax treatment of owner occupied housing
• Transition issues
• The tax treatment of small businesses
• Inheritances, bequests, and the estate tax
• Insurance
• The corporate income tax
• Tax expenditures
• The Trump tax cut
• Summary: the needed tax changes
• Is reform attainable?
• Conclusion
• Bibliography
• About the author.