Share this

The Death of the Income Tax: A Progressive Consumption Tax and the Path to Fiscal Reform, Daniel S. Goldberg

Reviewed by Jason Oh

BUY

 

In this ambitious book, Daniel S. Goldberg begins with the claim that the income tax is “broken beyond repair” (p. 3). Some of these problems, like the proliferation of tax provisions that benefit special interests, are a matter of design. Others, like the inconsistent taxation of economic gains, are endemic to any tax on income. In the first half of The Death of the Income Tax, the author painstakingly details these and many other problems with our current tax system.

What, then, should be done? Goldberg’s answer is to replace the income tax with what he terms an “e-Tax”—a type of progressive tax on consumption. His proposal echoes a familiar refrain in the tax literature. Taxing consumption rather than income has been suggested by some of the most influential thinkers in the field. For example, Bill Andrews’sarticle A Consumption-Type or Cash-Flow Personal Income Tax remains a must-read 40 years after it was published in the Harvard Law Review.

Goldberg’s proposal has several important parallels with David Bradford’s X-Tax andthe so-called flat tax advanced by Robert Hall and Alvin Rabushka (and championed b

To continue reading, see options above.

About PSQ's Editor

Demetrios James Caraley

Full Access

Join the Academy of Political Science and automatically receive Political Science Quarterly.

Editor’s spotlight

North Korea and the West

The Debate over North Korea
VICTOR D. CHA AND DAVID C. KANG

MORE ABOUT THIS TOPIC

Search the Archives

Publishing since 1886, PSQ is the most widely read and accessible scholarly journal with distinguished contributors such as: Lisa Anderson, Robert A. Dahl, Samuel P. Huntington, Robert Jervis, Joseph S. Nye, Jr., Theda Skocpol, Woodrow Wilson

view additional issues

New APS Book

Continuing Issues in U.S. National Security Policy   CONTINUING ISSUES IN U.S. NATIONAL SECURITY POLICY

Most read

Articles | Book reviews

Understanding the Bush Doctrine
Robert Jervis

The Study of Administration
Woodrow Wilson

Notes on Roosevelt's "Quarantine" Speech
Dorothy Borg

view all

About US

Academy of Political Science

The Academy of Political Science, promotes objective, scholarly analyses of political, social, and economic issues. Through its conferences and publications APS provides analysis and insight into both domestic and foreign policy issues.

Political Science Quarterly

With neither an ideological nor a partisan bias, PSQ looks at facts and analyzes data objectively to help readers understand what is really going on in national and world affairs.

Stay Connected

newsstand locator
About APS