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3.3em}@media(max-width:640px){body.mediawiki .mw-parser-output .sidebar{width:100%!important;clear:both;float:none!important;margin-left:0!important;margin-right:0!important}}body.skin--responsive .mw-parser-output .sidebar a>img{max-width:none!important}@media screen{html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-list-title,html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle{background:transparent!important}html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle a{color:var(--color-progressive)!important}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-list-title,html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle{background:transparent!important}html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle a{color:var(--color-progressive)!important}}@media print{body.ns-0 .mw-parser-output .sidebar{display:none!important}}</style><table class="sidebar sidebar-collapse nomobile nowraplinks vcard hlist"><tbody><tr><td class="sidebar-pretitle">This article is part of <a href="/wiki/Category:United_States" title="Category:United States">a series</a> on</td></tr><tr><th class="sidebar-title-with-pretitle" style="background:lavender"><a href="/wiki/Taxation_in_the_United_States" title="Taxation in the United States">Taxation in the United States</a></th></tr><tr><td class="sidebar-image"><span class="skin-invert-image" typeof="mw:File"><a href="/wiki/File:Logo_of_the_Internal_Revenue_Service.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/7/7b/Logo_of_the_Internal_Revenue_Service.svg/100px-Logo_of_the_Internal_Revenue_Service.svg.png" decoding="async" width="100" height="92" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/7/7b/Logo_of_the_Internal_Revenue_Service.svg/150px-Logo_of_the_Internal_Revenue_Service.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/7/7b/Logo_of_the_Internal_Revenue_Service.svg/200px-Logo_of_the_Internal_Revenue_Service.svg.png 2x" data-file-width="62" data-file-height="57" /></a></span></td></tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align:center; background:lavender;;color: var(--color-base)"><a href="/wiki/Taxation_in_the_United_States#Federal_taxation" title="Taxation in the United States">Federal taxation</a></div><div class="sidebar-list-content mw-collapsible-content"> <ul><li><a href="/wiki/Alternative_minimum_tax" title="Alternative minimum tax">Alternative minimum tax</a></li> <li><a href="/wiki/Capital_gains_tax_in_the_United_States" title="Capital gains tax in the United States">Capital gains tax</a></li> <li><a href="/wiki/Corporate_tax_in_the_United_States" title="Corporate tax in the United States">Corporate tax</a></li> <li><a href="/wiki/Estate_tax_in_the_United_States" title="Estate tax in the United States">Estate tax</a></li> <li><a href="/wiki/Excise_tax_in_the_United_States" title="Excise tax in the United States">Excise tax</a></li> <li><a href="/wiki/Gift_tax_in_the_United_States" title="Gift tax in the United States">Gift tax</a></li> <li><a href="/wiki/Generation-skipping_transfer_tax" title="Generation-skipping transfer tax">Generation-skipping transfer tax</a></li> <li><a href="/wiki/Income_tax_in_the_United_States" title="Income tax in the United States">Income tax</a></li> <li><a href="/wiki/Federal_Insurance_Contributions_Act" title="Federal Insurance Contributions Act">Payroll tax</a></li> <li><a href="/wiki/Internal_Revenue_Service" title="Internal Revenue Service">Internal Revenue Service (IRS)</a></li> <li><a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">Internal Revenue Code (IRC)</a></li> <li><a href="/wiki/IRS_tax_forms" title="IRS tax forms">IRS tax forms</a></li> <li><a href="/wiki/Federal_tax_revenue_by_state" title="Federal tax revenue by state">Revenue by state</a></li> <li><a href="/wiki/History_of_taxation_in_the_United_States" title="History of taxation in the United States">History</a></li> <li><a href="/wiki/Taxing_and_Spending_Clause" title="Taxing and Spending Clause">Constitutional authority</a></li> <li><a href="/wiki/Standing_(law)#Taxpayer_standing" title="Standing (law)">Taxpayer standing</a></li> <li><a href="/wiki/United_States_Tax_Court" title="United States Tax Court">Court</a></li> <li><a href="/wiki/Tax_protester" title="Tax protester">Protest</a></li> <li><a href="/wiki/Tax_evasion_in_the_United_States" title="Tax evasion in the United States">Evasion</a></li> <li><a href="/wiki/Tax_resistance_in_the_United_States" title="Tax resistance in the United States">Resistance</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align:center; background:lavender;;color: var(--color-base)"><a href="/wiki/Taxation_in_the_United_States#State_and_local_government_taxation" title="Taxation in the United States">State and local taxation</a></div><div class="sidebar-list-content mw-collapsible-content"> <ul><li><a href="/wiki/State_income_tax" title="State income tax">State income tax</a></li> <li><a href="/wiki/Property_tax_in_the_United_States" title="Property tax in the United States">Property tax</a></li> <li><a href="/wiki/Sales_taxes_in_the_United_States" title="Sales taxes in the United States">Sales tax</a></li> <li><a href="/wiki/State_and_local_tax_deduction" title="State and local tax deduction">State and local tax deduction</a></li> <li><a href="/wiki/Use_tax" title="Use tax">Use tax</a></li> <li><a href="/wiki/Land_value_tax_in_the_United_States" title="Land value tax in the United States">Land value tax</a></li> <li><a href="/wiki/State_tax_levels_in_the_United_States" title="State tax levels in the United States">State tax levels</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align:center; background:lavender;;color: var(--color-base)"><a href="/wiki/Tax_reform" title="Tax reform">Federal tax reform</a></div><div class="sidebar-list-content mw-collapsible-content"> <ul><li><span class="wraplinks"><a href="/wiki/Automated_payment_transaction_tax" class="mw-redirect" title="Automated payment transaction tax">Automated payment transaction tax</a></span></li> <li><a href="/wiki/9%E2%80%939%E2%80%939_Plan" title="9–9–9 Plan">9–9–9</a></li> <li><a href="/wiki/Competitive_Tax_Plan" title="Competitive Tax Plan">Competitive Tax Plan</a></li> <li><a href="/wiki/Efficient_Taxation_of_Income" title="Efficient Taxation of Income">Efficient Taxation of Income</a></li> <li><a href="/wiki/FairTax" title="FairTax">FairTax</a></li> <li><a href="/wiki/Flat_tax" title="Flat tax">Flat tax</a></li> <li><a href="/wiki/Hall%E2%80%93Rabushka_flat_tax" title="Hall–Rabushka flat tax">Hall–Rabushka flat tax</a></li> <li><a href="/wiki/Kemp_Commission" title="Kemp Commission">Kemp Commission</a></li> <li><a href="/wiki/Taxpayer_Choice_Act" title="Taxpayer Choice Act">Taxpayer Choice Act</a></li> <li><a href="/wiki/USA_Tax" title="USA Tax">USA Tax</a></li> <li><a href="/wiki/Value_added_tax" class="mw-redirect" title="Value added tax">Value added tax</a></li> <li><a href="/wiki/Border-adjustment_tax_(United_States)" class="mw-redirect" title="Border-adjustment tax (United States)">Border-adjustment tax</a></li></ul></div></div></td> </tr><tr><td class="sidebar-below"> <span class="nowrap"><span class="mw-image-border noviewer" 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.navbar-boxtext{word-spacing:0}.mw-parser-output .navbar ul{display:inline-block;white-space:nowrap;line-height:inherit}.mw-parser-output .navbar-brackets::before{margin-right:-0.125em;content:"[ "}.mw-parser-output .navbar-brackets::after{margin-left:-0.125em;content:" ]"}.mw-parser-output .navbar li{word-spacing:-0.125em}.mw-parser-output .navbar a>span,.mw-parser-output .navbar a>abbr{text-decoration:inherit}.mw-parser-output .navbar-mini abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:114%;margin:0 7em}.mw-parser-output .navbar-ct-mini{font-size:114%;margin:0 4em}html.skin-theme-clientpref-night .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}@media(prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}}@media print{.mw-parser-output .navbar{display:none!important}}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:US_taxation" title="Template:US taxation"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:US_taxation" title="Template talk:US taxation"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:US_taxation" title="Special:EditPage/Template:US taxation"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <p>The X Tax is an approach to taxation conceived by <a href="/wiki/Princeton_University" title="Princeton University">Princeton University</a> economist and <a href="/wiki/New_York_University_School_of_Law" title="New York University School of Law">New York University School of Law</a> professor <a href="/wiki/David_Bradford_(economist)" title="David Bradford (economist)">David F. Bradford</a>,<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> It consists of two taxes: </p> <ul><li>The corporate tax component, referred to as the <i>business cash flow tax</i>, levies taxes on company sales while excluding material expenses and wages. Unlike traditional <a href="/wiki/Corporate_tax" title="Corporate tax">corporate income tax</a>, firms are able to immediately expense all capital investment (called "full expensing").<sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> This ensures that <i>normal profit</i> is out of the tax base and only <a href="/wiki/Abnormal_profit" title="Abnormal profit">super-normal profits</a> are taxed.<sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup></li> <li>The personal tax component, is a <a href="/wiki/Progressive_tax" title="Progressive tax">progressive</a> <a href="/wiki/Payroll_tax" title="Payroll tax">payroll tax</a> with the highest payroll bracket taxed at the same rate as the business cash flow tax.</li></ul> <p>The reason an X Tax is considered to be a <a href="/wiki/Consumption_tax" title="Consumption tax">consumption tax</a> is because, unlike the <a href="/wiki/Income_tax" title="Income tax">income tax</a>, it doesn't introduce a "double-tax on savings."<sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> </p><p>The X Tax is intended to streamline the tax code, foster economic expansion, and preserve progressive taxation. Additionally, it seeks to stimulate savings and investments by eliminating double taxation. Under the X Tax, <a href="/wiki/Financial_transaction" title="Financial transaction">financial transactions</a> and <a href="/wiki/Financial_instrument" title="Financial instrument">instruments</a> are not subject to taxation for both individuals and corporations. Bradford argues that "the government should exempt from taxation all <a href="/wiki/Dividends" class="mw-redirect" title="Dividends">dividends</a>, <a href="/wiki/Interest" title="Interest">interest</a>, and other <a href="/wiki/Income" title="Income">income</a> from <a href="/wiki/Savings" class="mw-redirect" title="Savings">savings</a>. 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."<sup id="cite_ref-bw_6-0" class="reference"><a href="#cite_note-bw-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=X_tax&action=edit&section=1" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/Destination-based_cash_flow_tax" title="Destination-based cash flow tax">Destination-based cash flow tax</a>, a tax proposal that is similar to the corporate portion of the X tax</li> <li><a href="/wiki/FairTax" title="FairTax">FairTax</a></li> <li><a href="/wiki/Income_tax_in_the_United_States" title="Income tax in the United States">Income tax in the United States</a></li> <li><a href="/wiki/Taxation_in_the_United_States" title="Taxation in the United States">Taxation in the United States</a></li> <li><a href="/wiki/Tax_reform" title="Tax reform">Tax reform</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="Notes">Notes</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=X_tax&action=edit&section=2" title="Edit section: Notes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-references-wrap"><ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite id="CITEREFBradford2004" class="citation journal cs1">Bradford, David (August 2004). <a rel="nofollow" class="external text" href="https://www.nber.org/system/files/working_papers/w10676/w10676.pdf">"The X Tax in the World Economy"</a> <span class="cs1-format">(PDF)</span>. <i>NBER</i>. Cambridge, MA.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=NBER&rft.atitle=The+X+Tax+in+the+World+Economy&rft.date=2004-08&rft.aulast=Bradford&rft.aufirst=David&rft_id=https%3A%2F%2Fwww.nber.org%2Fsystem%2Ffiles%2Fworking_papers%2Fw10676%2Fw10676.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AX+tax" class="Z3988"></span></span> </li> <li id="cite_note-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-2">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://taxfoundation.org/taxedu/glossary/full-expensing/">"What is Full Expensing?"</a>. <i>Tax Foundation</i>. 2023-11-09<span class="reference-accessdate">. Retrieved <span class="nowrap">2024-04-24</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Tax+Foundation&rft.atitle=What+is+Full+Expensing%3F&rft.date=2023-11-09&rft_id=https%3A%2F%2Ftaxfoundation.org%2Ftaxedu%2Fglossary%2Ffull-expensing%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AX+tax" class="Z3988"></span></span> </li> <li id="cite_note-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-3">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite id="CITEREFAuerbachDevereuxKeenVella2017" class="citation journal cs1">Auerbach, Alan J; Devereux, Michael P.; Keen, Michael; Vella, John (13 February 2017). <a rel="nofollow" class="external text" href="https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2908158">"Destination-Based Cash Flow Taxation"</a>. <i>Oxford Legal Studies Research Paper No. 14/2017</i> – via SSRN.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Oxford+Legal+Studies+Research+Paper+No.+14%2F2017&rft.atitle=Destination-Based+Cash+Flow+Taxation&rft.date=2017-02-13&rft.aulast=Auerbach&rft.aufirst=Alan+J&rft.au=Devereux%2C+Michael+P.&rft.au=Keen%2C+Michael&rft.au=Vella%2C+John&rft_id=https%3A%2F%2Fpapers.ssrn.com%2Fsol3%2Fpapers.cfm%3Fabstract_id%3D2908158&rfr_id=info%3Asid%2Fen.wikipedia.org%3AX+tax" class="Z3988"></span></span> </li> <li id="cite_note-4"><span class="mw-cite-backlink"><b><a href="#cite_ref-4">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite id="CITEREFViardCaroll2012" class="citation book cs1">Viard, Alan; Caroll, Robert (2012). <i>Progressive Consumption Taxation: The X Tax Revisited</i>. AEI Press. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/9780844743943" title="Special:BookSources/9780844743943"><bdi>9780844743943</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Progressive+Consumption+Taxation%3A+The+X+Tax+Revisited&rft.pub=AEI+Press&rft.date=2012&rft.isbn=9780844743943&rft.aulast=Viard&rft.aufirst=Alan&rft.au=Caroll%2C+Robert&rfr_id=info%3Asid%2Fen.wikipedia.org%3AX+tax" class="Z3988"></span></span> </li> <li id="cite_note-5"><span class="mw-cite-backlink"><b><a href="#cite_ref-5">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.taxpolicycenter.org/briefing-book/what-x-tax">"What is the X-tax?"</a>. <i>Tax Policy Center</i><span class="reference-accessdate">. Retrieved <span class="nowrap">2023-05-10</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Tax+Policy+Center&rft.atitle=What+is+the+X-tax%3F&rft_id=https%3A%2F%2Fwww.taxpolicycenter.org%2Fbriefing-book%2Fwhat-x-tax&rfr_id=info%3Asid%2Fen.wikipedia.org%3AX+tax" class="Z3988"></span></span> </li> <li id="cite_note-bw-6"><span class="mw-cite-backlink"><b><a href="#cite_ref-bw_6-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite id="CITEREFCoy2003" class="citation news cs1">Coy, Peter (2003-03-09). <a rel="nofollow" class="external text" href="https://www.bloomberg.com/bw/stories/2003-03-09/commentary-beyond-bush-a-simple-plan-to-tax-consumption">"Beyond Bush: A Simple Plan to Tax Consumption"</a>. <i>Bloomberg.com</i>. <a href="/wiki/Business_Week" class="mw-redirect" title="Business Week">Business Week</a><span class="reference-accessdate">. Retrieved <span class="nowrap">2015-02-19</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Bloomberg.com&rft.atitle=Beyond+Bush%3A+A+Simple+Plan+to+Tax+Consumption&rft.date=2003-03-09&rft.aulast=Coy&rft.aufirst=Peter&rft_id=https%3A%2F%2Fwww.bloomberg.com%2Fbw%2Fstories%2F2003-03-09%2Fcommentary-beyond-bush-a-simple-plan-to-tax-consumption&rfr_id=info%3Asid%2Fen.wikipedia.org%3AX+tax" class="Z3988"></span></span> </li> </ol></div> <div class="mw-heading mw-heading2"><h2 id="External_links">External links</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=X_tax&action=edit&section=3" title="Edit section: External links"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20070916200644/http://www.wws.princeton.edu/bradford/">"Bradford's Princeton Homepage"</a>. 2007-09-16. Archived from <a rel="nofollow" class="external text" href="http://www.wws.princeton.edu/bradford">the original</a> on September 16, 2007<span class="reference-accessdate">. Retrieved <span class="nowrap">2021-06-20</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Bradford%27s+Princeton+Homepage&rft.date=2007-09-16&rft_id=http%3A%2F%2Fwww.wws.princeton.edu%2Fbradford&rfr_id=info%3Asid%2Fen.wikipedia.org%3AX+tax" class="Z3988"></span></li> <li><a rel="nofollow" class="external text" href="http://www.nber.org/cgi-bin/author_papers.pl?author=david_bradford">Bradford's Working Papers</a>, National Bureau of Economic Research</li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite id="CITEREFCarrollViard2012" class="citation web cs1">Carroll, Robert; Viard, Alan D. (2012). <a rel="nofollow" class="external text" href="https://www.aei.org/wp-content/uploads/2017/01/Progressive-Consumption-Taxation.pdf">"Progressive Consumption Taxation: The X Tax Revisited"</a> <span class="cs1-format">(PDF)</span>. <i><a href="/wiki/American_Enterprise_Institute" title="American Enterprise Institute">American Enterprise Institute</a></i><span class="reference-accessdate">. Retrieved <span class="nowrap">June 20,</span> 2021</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=American+Enterprise+Institute&rft.atitle=Progressive+Consumption+Taxation%3A+The+X+Tax+Revisited&rft.date=2012&rft.aulast=Carroll&rft.aufirst=Robert&rft.au=Viard%2C+Alan+D.&rft_id=https%3A%2F%2Fwww.aei.org%2Fwp-content%2Fuploads%2F2017%2F01%2FProgressive-Consumption-Taxation.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AX+tax" class="Z3988"></span></li></ul> <p><br /> </p> <style data-mw-deduplicate="TemplateStyles:r1271159938">.mw-parser-output .asbox{position:relative;overflow:hidden}.mw-parser-output .asbox table{background:transparent}.mw-parser-output .asbox p{margin:0}.mw-parser-output .asbox p+p{margin-top:0.25em}.mw-parser-output .asbox-body{font-style:italic}.mw-parser-output .asbox-note{font-size:smaller}.mw-parser-output .asbox .navbar{position:absolute;top:-0.75em;right:1em;display:none}.mw-parser-output :not(p):not(.asbox)+style+.asbox,.mw-parser-output :not(p):not(.asbox)+link+.asbox{margin-top:3em}</style><div role="note" class="metadata plainlinks asbox stub"><table role="presentation"><tbody><tr class="noresize"><td><span typeof="mw:File"><a href="/wiki/File:Crystal_Clear_app_Volume_Manager.png" class="mw-file-description"><img alt="Stub icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/d/de/Crystal_Clear_app_Volume_Manager.png/40px-Crystal_Clear_app_Volume_Manager.png" decoding="async" width="25" height="25" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/d/de/Crystal_Clear_app_Volume_Manager.png/60px-Crystal_Clear_app_Volume_Manager.png 2x" data-file-width="128" data-file-height="128" /></a></span></td><td><p class="asbox-body">This <a href="/wiki/Tax" title="Tax">tax</a>-related article is a <a href="/wiki/Wikipedia:Stub" title="Wikipedia:Stub">stub</a>. 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