>> “this may make accounting jobs hard to find if they get rid of the IRS” <<
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Don’t take down your shingle yet.
How about Professional consultants? They’ll be fighting to show that most of their contracts consist of expenses, like labor, and other secondary professional consultation expenses, and thus we’ll have an IRS type agency anyway for the consumption tax.
Under the Cain plan, labor costs are taxed (are not deductable for purposes of determining net income). He explains that this is part of how he lowers the tax rate, by taxing a lot more of the money a company gets.
So, a company no longer would avoid taxes by hiring more people, removing that incentive, as opposed to a capital investment in a robot that can take an employee’s job, which I think will be deductable.
Although since Cain actually does NOT have a detailed plan, or even much of a plan at all, I’m not sure what exactly is taxed and not taxed under the Cain tax proposal, except what he tells us from time to time.