Progressive Consumption Taxation: The X-Tax Revisited

3 avg rating
( 1 ratings by Goodreads )
 
9780844743943: Progressive Consumption Taxation: The X-Tax Revisited
View all copies of this ISBN edition:
 
 

Alone among developed countries, the United States has no broad-based national consumption tax. Yet, economic analysis suggests that consumption taxation is superior to income taxation because it does not penalize saving and investment. The authors conclude that the U.S. income tax system should be completely replaced by a progressive consumption tax.

The authors argue that the X tax, developed by the late David Bradford, offers the best form of progressive consumption taxation for the United States. To achieve progressively, the X tax modifies the value added tax by splitting its consumption tax base into two components, wages and business cash flow. The X tax applies graduated tax rates to households’ wages and applies a flat tax rate, equal to the highest wage tax rate, to business firms’ cash flows. The authors outline concrete proposals for the X tax’s treatment of pensions and fringe benefits, business firms, financial intermediaries, international transactions, owner-occupied housing, state and local governments, the transition, and other issues.

By adopting the X tax, the United States can preserve tax progressively while promoting economic growth through the removal of tax penalties on saving and investment.

"synopsis" may belong to another edition of this title.

About the Author:

Alan D. Viard is a resident scholar at the American Enterprise Institute.

Robert Carroll is vice president for economic policy at the Tax Foundation and co-director of the Center for Public Finance and Research at American University.

Review:

Progressive Consumption Taxation carefully lays out the rationale for adopting a progressive consumption tax system in the United States and shows how such a system can be adopted. Carroll and Viard provide the motivating ‘big picture’ arguments but also tackle the many thorny details that confront this tax reform, including the appropriate treatment of financial intermediaries, international transactions, and transition from the income tax. The book is accessible to those with a policy interest, but it will also enlighten tax experts. (Alan J. Auerbach, University of California, Berkeley)

Although consumption-type taxes like the Flat Tax and FairTax are beloved by GOP presidential candidates, they have never won political traction because they are widely perceived as unfair. Bob Carroll and Alan Viard take fairness considerations seriously and explain how a modern version of the X Tax could address them while preserving the efficiency advantages of a consumption tax. The book provides a comprehensive and accessible analysis of progressive consumption taxation and should be on the reading list of anyone interested in fundamental tax reform. (Leonard E. Burman, Syracuse University and the Urban Institute)

"About this title" may belong to another edition of this title.

Top Search Results from the AbeBooks Marketplace

1.

VICARD/CARROLL
Published by Rowman and Littlefield Publishers
ISBN 10: 0844743941 ISBN 13: 9780844743943
New Quantity Available: > 20
Seller:
INDOO
(Avenel, NJ, U.S.A.)
Rating
[?]

Book Description Rowman and Littlefield Publishers. Condition: New. Brand New. Seller Inventory # 0844743941

More Information About This Seller | Contact this Seller

Buy New
US$ 52.23
Convert Currency

Add to Basket

Shipping: US$ 3.60
Within U.S.A.
Destination, Rates & Speeds

2.

Carroll, Robert; Viard, Alan D.
ISBN 10: 0844743941 ISBN 13: 9780844743943
New Quantity Available: 5
Seller:
GreatBookPrices
(Columbia, MD, U.S.A.)
Rating
[?]

Book Description Condition: New. Seller Inventory # 18268188-n

More Information About This Seller | Contact this Seller

Buy New
US$ 64.91
Convert Currency

Add to Basket

Shipping: US$ 2.64
Within U.S.A.
Destination, Rates & Speeds

3.

Viard, Alan D.
ISBN 10: 0844743941 ISBN 13: 9780844743943
New Quantity Available: > 20
Seller:
Paperbackshop-US
(Wood Dale, IL, U.S.A.)
Rating
[?]

Book Description 2012. HRD. Condition: New. New Book. Shipped from US within 10 to 14 business days. Established seller since 2000. Seller Inventory # TR-9780844743943

More Information About This Seller | Contact this Seller

Buy New
US$ 63.57
Convert Currency

Add to Basket

Shipping: US$ 3.99
Within U.S.A.
Destination, Rates & Speeds

4.

Viard, Alan D.; Carroll, Robert
Published by AEI Press
ISBN 10: 0844743941 ISBN 13: 9780844743943
New Hardcover Quantity Available: > 20
Seller:
Mediaoutlet12345
(Springfield, VA, U.S.A.)
Rating
[?]

Book Description AEI Press. Hardcover. Condition: New. 0844743941 *BRAND NEW* Ships Same Day or Next!. Seller Inventory # SWATI2132697752

More Information About This Seller | Contact this Seller

Buy New
US$ 67.61
Convert Currency

Add to Basket

Shipping: US$ 3.99
Within U.S.A.
Destination, Rates & Speeds

5.

CARROLL/VIARD
Published by RL (2018)
ISBN 10: 0844743941 ISBN 13: 9780844743943
New Hardcover Quantity Available: 1
Print on Demand
Seller:
Herb Tandree Philosophy Books
(Stroud, GLOS, United Kingdom)
Rating
[?]

Book Description RL, 2018. Hardback. Condition: NEW. 9780844743943 This listing is a new book, a title currently in-print which we order directly and immediately from the publisher. Print on Demand title, produced to the highest standard, and there would be a delay in dispatch of around 10 working days. For all enquiries, please contact Herb Tandree Philosophy Books directly - customer service is our primary goal. Seller Inventory # HTANDREE01274328

More Information About This Seller | Contact this Seller

Buy New
US$ 68.61
Convert Currency

Add to Basket

Shipping: US$ 11.11
From United Kingdom to U.S.A.
Destination, Rates & Speeds

6.

Alan D. Viard, Robert Carroll
Published by AEI Press, United States (2012)
ISBN 10: 0844743941 ISBN 13: 9780844743943
New Hardcover Quantity Available: 10
Seller:
Book Depository hard to find
(London, United Kingdom)
Rating
[?]

Book Description AEI Press, United States, 2012. Hardback. Condition: New. Language: English . This book usually ship within 10-15 business days and we will endeavor to dispatch orders quicker than this where possible. Brand New Book. The authors observe that consumption taxation is superior to income taxation because it does not penalize saving and investment and propose that the U.S. income tax system be completely replaced by a progressive consumption tax. They argue that the X tax, developed by the late David Bradford, offers the best form of progressive consumption taxation for the United States and outline concrete proposals for the X tax s treatment of numerous specific economic issues. Seller Inventory # BTE9780844743943

More Information About This Seller | Contact this Seller

Buy New
US$ 90.76
Convert Currency

Add to Basket

Shipping: FREE
From United Kingdom to U.S.A.
Destination, Rates & Speeds

7.

Viard, Alan D.
Published by AEI Press
ISBN 10: 0844743941 ISBN 13: 9780844743943
New Hardcover Quantity Available: 1
Seller:
Ohmsoft LLC
(Lake Forest, IL, U.S.A.)
Rating
[?]

Book Description AEI Press. Condition: New. Hardcover. Worldwide shipping. FREE fast shipping inside USA (express 2-3 day delivery also available). Tracking service included. Ships from United States of America. Seller Inventory # 0844743941

More Information About This Seller | Contact this Seller

Buy New
US$ 91.86
Convert Currency

Add to Basket

Shipping: FREE
Within U.S.A.
Destination, Rates & Speeds

8.

Viard, Alan D.; Carroll, Robert
Published by AEI Press (2012)
ISBN 10: 0844743941 ISBN 13: 9780844743943
New Hardcover Quantity Available: 1
Seller:
Ergodebooks
(RICHMOND, TX, U.S.A.)
Rating
[?]

Book Description AEI Press, 2012. Hardcover. Condition: New. Seller Inventory # DADAX0844743941

More Information About This Seller | Contact this Seller

Buy New
US$ 87.54
Convert Currency

Add to Basket

Shipping: US$ 4.99
Within U.S.A.
Destination, Rates & Speeds

9.

Alan D. Viard; Robert Carroll
Published by AEI Press (2012)
ISBN 10: 0844743941 ISBN 13: 9780844743943
New Hardcover Quantity Available: 1
Seller:
Irish Booksellers
(Portland, ME, U.S.A.)
Rating
[?]

Book Description AEI Press, 2012. Hardcover. Condition: New. book. Seller Inventory # M0844743941

More Information About This Seller | Contact this Seller

Buy New
US$ 105.24
Convert Currency

Add to Basket

Shipping: FREE
Within U.S.A.
Destination, Rates & Speeds

10.

Viard, Alan D., Carroll, Robert
Published by AEI Press (2012)
ISBN 10: 0844743941 ISBN 13: 9780844743943
New Hardcover Quantity Available: 2
Seller:
Murray Media
(North Miami Beach, FL, U.S.A.)
Rating
[?]

Book Description AEI Press, 2012. Hardcover. Condition: New. Never used!. Seller Inventory # P110844743941

More Information About This Seller | Contact this Seller

Buy New
US$ 111.51
Convert Currency

Add to Basket

Shipping: US$ 1.99
Within U.S.A.
Destination, Rates & Speeds

There are more copies of this book

View all search results for this book