Show simple item record

dc.contributor.authorGale, William
dc.date2021-11-25T13:35:19.000
dc.date.accessioned2021-11-26T11:57:45Z
dc.date.available2021-11-26T11:57:45Z
dc.date.issued1998-01-01T00:00:00-08:00
dc.identifieryjreg/vol15/iss2/5
dc.identifier.contextkey8777143
dc.identifier.urihttp://hdl.handle.net/20.500.13051/7965
dc.description.abstractThe Decline (and Fall?) of the Income Tax, Michael Graetz. New York: W.W. Norton, 1997. Pp. 323. $27.50. Although tax policy debates are a never-ending source of amusement and frustration, recent years have witnessed a shift in the tenor of such discussions. In particular, serious consideration is now given to proposals that would not just modify the existing tax system, but rather completely replace major components of the federal tax system with new consumption-based taxes. Most such proposals would eliminate federal. individual and corporate income taxes and the federal estate tax and establish in their place a new national retail sales tax, also called value-added tax (VAT), "flat tax," or "USA" tax.
dc.titleTax Reform in the Real World
dc.source.journaltitleYale Journal on Regulation
refterms.dateFOA2021-11-26T11:57:45Z
dc.identifier.legacycoverpagehttps://digitalcommons.law.yale.edu/yjreg/vol15/iss2/5
dc.identifier.legacyfulltexthttps://digitalcommons.law.yale.edu/cgi/viewcontent.cgi?article=1464&context=yjreg&unstamped=1


Files in this item

Thumbnail
Name:
14_15YaleJonReg387_1998_.pdf
Size:
2.234Mb
Format:
PDF

This item appears in the following Collection(s)

Show simple item record