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This page contains a single entry by Associate Editor published on September 28, 2010 8:37 AM.

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Progressive e-VAT Compared

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Professor David S.Goldberg, professor of law at the University of Maryland School of Law, wrote a recent report promoting an electronic value added tax (e-VAT) that is progressive and allows for automatic point-of-sale collection.  The report compares the e-VAT to the Hall-Rabushka flat tax and the Bradford X-Tax.

See Daniel S. Goldberg, E-VAT: An Electronically Collected Progressive Consumption Tax, 2010 TNT 187-12 (August 24, 2010).

Posted by James G. Haskell, Senior Associate Editor, Wealth Strategies Journal.

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