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
Although proposals for "flat" taxes have received a good deal of attention, a majority of Americans say that, for reasons of fairness, they favor a progressive
The Death of the Income Tax explains how the current income tax is needlessly complex. Daniel Goldberg proposes that the solution to the problems of the current
Good tax policy should be pro-growth, simple, and fair. An income tax, unlike a consumption tax, penalizes saving, which undermines economic growth and introduc