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The Resource Fundamental tax reform : issues, choices, and implications

Fundamental tax reform : issues, choices, and implications

Label
Fundamental tax reform : issues, choices, and implications
Title
Fundamental tax reform : issues, choices, and implications
Contributor
Subject
Language
eng
Summary
The book contains articles followed by discussions on tax reform issues and the advantages and disadvantages of income-based taxation as opposed to consumption-based taxation. The first chapters discuss the strengths, weaknesses, and political feasibility of these options. Other chapters consider the effects of tax reforms on businesses, especially their investment behaviour, and include a discussion of possible problems in any transition to a consumption-based tax. Further, international taxation issues arising in an era of globalization and individual behavioural response to tax reform are discussed, including a view of the topic from the perspective of behavioural economics
Geographic coverage
North America
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Diamond, J.W
  • Zodrow, G.R
http://library.link/vocab/subjectName
  • tax reform
  • tax policy
  • income tax
  • consumption tax
  • canons of taxation
Label
Fundamental tax reform : issues, choices, and implications
Instantiates
Publication
Contents
  • Introduction: Is it time for fundamental tax reform
  • Diamond, J.W.
  • Zodrow, G.R.
  • ; p. 1-23
  • Tax reform in the twenty-first century
  • Auerbach, A.J.
  • ; p. 27-59
  • Simplifying assumptions : how might the politics of consumption tax reform affect (impair) the end product?
  • Shaviro, D.
  • ; p. 75-124
  • Is tax reform good for business? Is a pro-business tax policy good for America?
  • Slemrod, J.
  • ; p. 143-170
  • Taxation and business behavior : a review of the recent literature
  • Hassett, K.A.
  • Newmark, K.
  • ; p. 191-213
  • Consumption tax reform : changes in business equity and housing prices
  • Diamond, J.W.
  • Zodrow, G.R.
  • ; p. 227-260
  • Corporation tax incidence : reflections on what is known, unknown and unknowable
  • Harberger, A.C.
  • ; p. 283-307
  • Corporate taxes in the world economy : reforming the taxation of cross-border income
  • Grubert, H.
  • Altshuler, R.
  • ; p. 319-354
  • Evidence of tax-induced individual behavioral responses
  • Kniesner, T.J.
  • Ziliak, J.P.
  • ; p. 375-411
  • Comparing average and marginal tax rates under the FairTax and the current system of federal taxation
  • Kotlikoff, L.J.
  • Rapson, D.
  • ; p. 421-442
  • Behavioral economics and the fundamental tax reform
  • McCaffery, E.J.
  • ; p. 455-483
Extent
XX, 546 p.
Isbn
9780262042475
Label
Fundamental tax reform : issues, choices, and implications
Publication
Contents
  • Introduction: Is it time for fundamental tax reform
  • Diamond, J.W.
  • Zodrow, G.R.
  • ; p. 1-23
  • Tax reform in the twenty-first century
  • Auerbach, A.J.
  • ; p. 27-59
  • Simplifying assumptions : how might the politics of consumption tax reform affect (impair) the end product?
  • Shaviro, D.
  • ; p. 75-124
  • Is tax reform good for business? Is a pro-business tax policy good for America?
  • Slemrod, J.
  • ; p. 143-170
  • Taxation and business behavior : a review of the recent literature
  • Hassett, K.A.
  • Newmark, K.
  • ; p. 191-213
  • Consumption tax reform : changes in business equity and housing prices
  • Diamond, J.W.
  • Zodrow, G.R.
  • ; p. 227-260
  • Corporation tax incidence : reflections on what is known, unknown and unknowable
  • Harberger, A.C.
  • ; p. 283-307
  • Corporate taxes in the world economy : reforming the taxation of cross-border income
  • Grubert, H.
  • Altshuler, R.
  • ; p. 319-354
  • Evidence of tax-induced individual behavioral responses
  • Kniesner, T.J.
  • Ziliak, J.P.
  • ; p. 375-411
  • Comparing average and marginal tax rates under the FairTax and the current system of federal taxation
  • Kotlikoff, L.J.
  • Rapson, D.
  • ; p. 421-442
  • Behavioral economics and the fundamental tax reform
  • McCaffery, E.J.
  • ; p. 455-483
Extent
XX, 546 p.
Isbn
9780262042475

Library Locations

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