The Resource Fundamental tax reform : issues, choices, and implications
Fundamental tax reform : issues, choices, and implications
Resource Information
The item Fundamental tax reform : issues, choices, and implications represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Fundamental tax reform : issues, choices, and implications represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Extent
- XX, 546 p.
- 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
- Isbn
- 9780262042475
- Label
- Fundamental tax reform : issues, choices, and implications
- Title
- Fundamental tax reform : issues, choices, and implications
- 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
- 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
- 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
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Fundamental-tax-reform--issues-choices-and/6IY-7ZBnQc8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Fundamental-tax-reform--issues-choices-and/6IY-7ZBnQc8/">Fundamental tax reform : issues, choices, and implications</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
