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Tax Lawyer, Vol. 57, No. 1 EVOLUTION, NOT REVOLUTION 1 1 THE U.S. CONSUMPTION TAX: EVOLUTION, NOT REVOLUTION Daniel S. Goldberg* I. INTRODUCTION Much of the recent discussion in the literature regarding fundamental tax reform has centered around the abandonment of the income tax in favor of a consumption tax. Not as well publicized is that there has been significant movemeen toward a consumption tax already, through evolution. And, the income tax is likely to move even further in that direction...

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