| Document Type
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BL
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| Record Number
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988097
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| Doc. No
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b742467
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| Title & Author
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Fundamental tax reform : : issues, choices, and implications /\ edited by John W. Diamond and George R. Zodrow.
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| Publication Statement
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Cambridge, Mass. :: MIT Press,, ©2008.
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| Page. NO
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1 online resource (xx, 546 pages) :: illustrations
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| ISBN
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0262042479
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: 0262271702
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: 1282099566
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: 1435643488
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: 9780262042475
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: 9780262271707
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: 9781282099562
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: 9781435643482
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| Notes
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Papers presented at a conference held at the James A. Baker III Institute for Public Policy at Rice University, in Apr. 2006.
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| Bibliographies/Indexes
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Includes bibliographical references (pages 501-527) and index.
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| Contents
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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.
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| Abstract
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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.
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| Subject
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Corporations-- Taxation-- United States, Congresses.
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Taxation-- United States, Congresses.
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BUSINESS ECONOMICS-- International-- Taxation.
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| Subject
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Corporations-- Taxation.
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| Subject
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Taxation.
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| Subject
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United States.
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| Dewey Classification
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336.2/050973
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| LC Classification
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HJ2381.F853 2008eb
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| Added Entry
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Diamond, John W.
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Zodrow, George R.
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