United States Tax Reform in the 21st century

Zusammenfassung This book contains essays written by internationally recognized tax experts who describe the economic thinking on the issue of whether fundamental tax reform is preferable to continued incremental reform of the existing income tax. This collection covers a wide range of tax policy issues related to consumption tax reforms. Inhaltsverzeichnis 1. The fundamental question in fundamental tax reform George R. Zodrow and Peter Mieszkowski; 2. Behavioral responses to a consumption tax Jane G. Gravelle; 3. The economic impact of fundamental tax reform Dale W. Jorgenson and Peter J. Wilcoxen; 4. Capital income taxation in tax reform: implications for analysis of distribution and efficiency R. Glenn Hubbard; 5. International aspects of fundamental tax reform Charles L. Ballard; 6. Distributive analysis of fundamental tax Peter Mieszkowski and Michael G. Palumbo; 7. The role of administrative issues in tax reform: simplicity, compliance, and administration William G. Gale and Janet Holtzblatt; 8. Evaluating NRST from a VAT perspective Sijbren Cnossen; 9. Transitional issues in the implementation of a flat tax or a national retail sales tax George R. Zodrow; 10. Historical and contemporary debate on consumption taxes Malcolm Gillis; 11. The politics and ideology of fundamental tax reform Joe Barnes; Bibliography; Index.

Product details

• Authors: George Zodrow
• Assisted by: Peter Mieszkowski (Editor), Peter M. Mieszkowski (Editor), Mieszkowski Peter (Editor), George R. Zodrow (Editor), Zodrow George R. (Editor)
• Publisher: Cambridge University Press Academic
• Languages: English
• Product format: Hardback
• Released: 15.06.2002
• EAN: 9780521803830
• ISBN: 978-0-521-80383-0
• Dimensions: 157 mm x 236 mm x 24 mm
• Subjects: Guides > Law, job, finance > Taxes; Natural sciences, medicine, IT, technology > Geosciences > Geography; Non-fiction book > Dictionaries, reference works > Dictionaries, encyclopaedias; Social sciences, law, business > Business > Miscellaneous; Europe, Economics, POLITICAL SCIENCE / Public Policy / Economic Policy, Politics & government, Regional Studies, United States of America, USA, Sociology & anthropology, Sociology and anthropology, Public finance and taxation