MARC Record from marc_columbia

LEADER: 02836fam a2200397 a 4500
001 1965826
005 20220609040411.0
008 960913t19971997mau b 001 0 eng
010 $a 96041990
020 $a0262193833 (alk. paper)
035 $a(OCoLC)35848985
035 $a(OCoLC)ocm35848985
035 $9AMG9457CU
035 $a(NNC)1965826
035 $a1965826
040 $aDLC$cDLC$dNNC$dOrLoB-B
043 $an-us---
050 00 $aHJ5715.U6$bS45 1997
082 00 $a336.2/7$221
100 1 $aSeidman, Laurence S.$0http://id.loc.gov/authorities/names/n82000703
245 14 $aThe USA tax :$ba progressive consumption tax /$cLaurence S. Seidman.
260 $aCambridge, Mass. :$bMIT Press,$c[1997], ©1997.
300 $ax, 160 pages ;$c24 cm
336 $atext$btxt$2rdacontent
337 $aunmediated$bn$2rdamedia
504 $aIncludes bibliographical references and index.
505 00 $g1.$tThe USA Tax --$g2.$tSaving --$g3.$tFairness --$g4.$tPractical Options --$g5.$tSimplification --$g6.$tQuestions and Answers.
520 $aAlthough 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 tax. The USA Tax: A Progressive Consumption Tax presents an alternative to both the present tax system and a flat tax. The USA (unlimited savings allowance) tax is a progressive consumption tax that differs fundamentally from our current tax structure in that it taxes consumption rather than income.
520 8 $aIn April 1995, the USA tax bill was introduced into the United States Senate. Whatever the fate of the bill, this book is an important contribution to the literature on the theory and design of a progressive consumption tax.
520 8 $aThe USA tax has two components - the household tax, which replaces the current household income tax, and the business tax, which replaces the corporate income tax. A fundamental purpose of the USA tax is to raise the level of national saving and investment. It accomplishes this by making all household saving and business investment in capital goods tax-deductible.
520 8 $aSeidman devotes most of his book to the impact on saving, the issue of fairness, practical design options, simplification, and a variety of questions and criticisms. The book, written in straightforward language, will help guide the non-economist through the coming debates on the USA tax.
650 0 $aSpendings tax$zUnited States.$0http://id.loc.gov/authorities/subjects/sh2010114457
650 0 $aValue-added tax$zUnited States.$0http://id.loc.gov/authorities/subjects/sh2010117663
650 0 $aTaxation of articles of consumption$zUnited States.
650 0 $aIncome tax$zUnited States.$0http://id.loc.gov/authorities/subjects/sh85064788
852 00 $bleh$hHJ5715.U6$iS45 1997