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Books > Business & Economics > Finance & accounting > Finance > Public finance > Taxation
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.
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