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The X tax is an approach to taxation, suggested in the United States, that can be described as a standard European-style credit-invoice value added tax (VAT), except that wages are deducted by businesses and taxed at progressive rates to workers. Businesses are taxed on gross receipts and individuals taxed on wages, with neither businesses or individuals paying tax on financial transactions or financial instruments.〔 The plan was created by Princeton University economist and New York University School of Law professor David F. Bradford. Bradford states the X tax could alleviate the complexities and avoidance issues plaguing the existing U.S. system, and argues that "the government should exempt from taxation all dividends, interest, and other income from savings. That way, people will be treated equally by the tax system, whether they choose to spend now or save to increase their future spending power."〔 ==See also== *Income tax in the United States *Taxation in the United States *Tax reform 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「X tax」の詳細全文を読む スポンサード リンク
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