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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

The Death of the Income Tax explains how the current income tax is needlessly complex. Daniel Goldberg proposes that the solution to the problems of the current

Although 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

Our tax system is a mess. And the reason for that mess is, our tax system is incoherent. A well-designed tax system is like a good jigsaw puzzle: all the pieces