Can a progressive consumption tax effectively replace the current income tax system to resolve issues of complexity, inefficiency, and economic distortion? Daniel S. Goldberg, a legal scholar and tax expert, evaluates the structural failures of the existing U.S. income tax code, including its disincentives for capital formation and its susceptibility to legislative mismanagement. He argues for a comprehensive transition to a consumption-based model, utilizing modern electronic point-of-sale technology to streamline collection and enhance fiscal transparency.

Experts in public finance and tax law recognize this work as a significant contribution to the debate on fiscal reform. Readers frequently note the technical clarity of Goldberg's proposal, though they often debate the political feasibility of such a radical shift in tax administration.