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 tax system be completely replaced by a progressive consumption tax. They argue that the X tax, developed by the late David Bradford, offers the best form of progressive consumption taxation for the United States and outline concrete proposals for the X tax’s treatment of numerous specific economic issues.
Alan D. Viard is a resident scholar at the American Enterprise Institute.
Robert Carroll is vice president for economic policy at the Tax Foundation and co-director of the Center for Public Finance and Research at American University.
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