Fundamental tax reform : issues, choices, and implications / edited by John W. Diamond and George R. Zodrow.

Format:

Book

Contributor:

Diamond, John W.

Zodrow, George R.

Language:

English

Subjects (All):

Taxation--United States--Congresses.

Taxation.

Corporations--Taxation--United States--Congresses.

Corporations.

Physical Description:

1 online resource (567 p.)

Edition:

1st ed.

Place of Publication:

Cambridge, Mass. : MIT Press, c2008.

Language Note:

English

Summary:

In this work, experts on tax policy examine the complex issues involved in fundamental tax reform, including the relative merits of income-based and consumption-based taxation. Other papers consider topics such as the effect of tax reform on businesses, especially on their investment behaviour, and international taxation issues.

Contents:

Contents; Contributors; List of Figures; List of Tables; Foreword by James A. Baker III; Preface; Introduction: Is It Time for Fundamental Tax Reform?; I Overviews; 1 Tax Reform in the Twenty-first Century; 2 Simplifying Assumptions: How Might the Politics of Consumption Tax Reform Affect (Impair) the End Product?; II Business Issues; 3 Is Tax Reform Good for Business? Is a Pro-business Tax Policy Good for America?; 4 Taxation and Business Behavior: A Review of the Recent Literature; 5 Consumption Tax Reform: Changes in Business Equity and Housing Prices; III International Business Issues

6 Corporation Tax Incidence: Reflections on What Is Known, Unknown, and Unknowable7 Corporate Taxes in the World Economy: Reforming the Taxation of Cross-border Income; IV Individual Issues; 8 Evidence of Tax-Induced Individual Behavioral Responses; 9 Comparing Average and Marginal Tax Rates under the FairTax and the Current System of Federal Taxation; 10 Behavioral Economics and Fundamental Tax Reform; Bibliography; Index

Notes:

Papers presented at a conference held at the James A. Baker III Institute for Public Policy at Rice University, in Apr. 2006.

Includes bibliographical references (p. [501] - 527) and index.

OCLC-licensed vendor bibliographic record.

ISBN:

9786612099564

9781282099562

1282099566

9780262271707

0262271702

9781435643482

1435643488

OCLC:

228112270