Fundamental Tax Reform
MIT Press (Verlag)
978-0-262-04247-5 (ISBN)
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Reform of the federal income tax system has become a perennial item on the domestic policy agenda of the United States, although there is considerable uncertainty over specifics. Indeed the recent report of the President's Advisory Panel on Federal Tax Reform recommended not one but two divergent policy directions (and included extensive discussion of a third).
In Fundamental Tax Reform, top experts in tax policy discuss a wide range of issues raised by the prospect of significant tax reform, identifying the most critical questions and considering whether the answers are known, unknown-or unknowable. The debates over tax reform usually concern the advantages and disadvantages of income-based taxation as opposed to any of the several alternative forms of consumption-based taxation. The book opens with chapters that discuss the strengths, weaknesses, and political feasibility of these options. Other chapters consider the effect of tax reform on businesses, especially their investment behavior, and include a discussion of possible problems in any transition to a consumption-based tax; international taxation issues arising in an era of globalization; and individual behavioral response to tax reform, including a view of the topic from the perspective of the relatively new field of behavioral economics.
Contributors
Rosanne Altshuler, Alan J. Auerbach, John W. Diamond, Harry Grubert, Arnold C. Harberger, Kevin A. Hassett, Thomas J. Kniesner, Laurence J. Kotlikoff, Edward J. McCaffery, Kathryn Newmark, David Rapson, Daniel Shaviro, Joel Slemrod, James P. Ziliak, George R. Zodrow
Discussants
James Alm, Henry J. Aaron, Charles L. Ballard, Leonard E. Burman, Robert S. Chirinko, Robert D. Dietz, Malcolm Gillis, Roger H. Gordon, Jane G. Gravelle, Timothy S. Gunning, James M. Poterba, Thomas S. Neubig, Alan Viard, George Yin
John W. Diamond is Edward A. and Hermena Hancock Kelly Fellow in Public Finance at Rice University's James A. Baker III Institute for Public Policy. George R. Zodrow is Allyn R. and Gladys M. Cline Chair of Economics and Rice Scholar, Baker Institute for Public Policy, at Rice University. Henry J. Aaron is Senior Fellow in Economic Studies and The Bruce and Virginia MacLaury Chair at the Brookings Institution. Robert S. Chirinko is Professor of Finance at the University of Illinois at Chicago. Jane Gravelle is a Senior Specialist in Economic Policy at the Congressional Research Service at the United States Congress. Laurence J. Kotlikoff, one of the nation's leading experts on fiscal policy, national saving, and personal finance and a columnist for Bloomberg, is Professor of Economics at Boston University. His writings and views appear in Forbes, the Economist, the Financial Times, the Wall Street Journal, the New York Times, and other leading media outlets. James M. Poterba is Mitsui Professor in the Department of Economics at MIT. He has been Director of the NBER Public Economics Research Program since 1991 and has edited volumes 6-20 of Tax Policy and the Economy. Joel Slemrod is Paul W. McCracken Collegiate Professor of Business Economics and Public Policy and Professor of Economics at the University of Michigan, where he is also Director of the Office of Tax Policy Research.
| Reihe/Serie | Fundamental Tax Reform |
|---|---|
| Vorwort | James A. Baker |
| Zusatzinfo | 5 figures, 20 tables |
| Verlagsort | Cambridge, Mass. |
| Sprache | englisch |
| Maße | 152 x 229 mm |
| Gewicht | 862 g |
| Themenwelt | Recht / Steuern ► Steuern / Steuerrecht |
| Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik | |
| ISBN-10 | 0-262-04247-9 / 0262042479 |
| ISBN-13 | 978-0-262-04247-5 / 9780262042475 |
| Zustand | Neuware |
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