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Fundamental tax reform : issues, choices, and implications /

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...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Diamond, John W., Zodrow, George R.
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Cambridge, Mass. : MIT Press, ©2008.
Temas:
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Tax reform in the twenty-first century / Alan J. Auerbach
  • Simplifying assumptions : how might the politics of consumption tax reform affect (impair) the end product? / Daniel Shaviro
  • Is tax reform good for business? Is a pro-business tax policy good for America? / Joel Slemrod
  • Taxation and business behavior : a review of the recent literature / Kevin A. Hassett and Kathryn Newmark
  • Consumption tax reform : changes in business equity and housing prices / John W. Diamond and George R. Zodrow
  • Corporation tax incidence : reflections on what is known, unknown and unknowable / Arnold C. Harberger
  • Corporate taxes in the world economy : reforming the taxation of cross-border income / Harry Grubert and Rosanne Altshuler
  • Evidence of tax-induced individual behavioral responses / Thomas J. Kniesner and James P. Ziliak
  • Comparing average and marginal tax rates under the FairTax and the current system of federal taxation / Laurence J. Kotlikoff and David Rapson
  • Behavioral economics and fundamental tax reform / Edward J. McCaffery.