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Table of Contents
- Contents
- List of Tables
- Chapter One. The Problem
- Chapter Two. The Impossibility of a Coherent Traditional Income Tax
- Chapter Three. The Logic of Consumption-Timed Taxes
- Chapter Four. The VAT, Flat, and All That
- Chapter Five. Savings and Borrowing under a Consumed-Income Tax
- Chapter Six. The Tax Treatment of Owner-Occupied Housing
- Chapter Seven. Transition Issues
- Chapter Eight. The Tax Treatment of Small Businesses
- Chapter Nine. Inheritances, Bequests, and the Estate Tax
- Chapter Ten. Insurance
- Chapter Eleven. The Corporate Income Tax
- Chapter Twelve. Tax Expenditures
- Chapter Thirteen. The Trump Tax Cut
- Chapter Fourteen. Summary: The Needed Tax Changes
- Chapter Fifteen. Is Reform Attainable?
- Chapter Sixteen. Conclusion
- Bibliography
- Index
- About the Author
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