"The USA Tax: A Progressive Consumption Tax" proposes a new tax system that focuses on taxing consumption rather than income. This tax aims to increase national saving and investment by making household saving and business investment tax-deductible. The USA tax has two components: the household tax and the business tax, which replace the current income and corporate taxes. The book discusses the impact on saving, fairness, design options, simplification, and addresses various questions and criticisms. Overall, the USA tax offers an alternative to the current tax system and aims to stimulate economic growth through increased saving and investment.