UID:
almafu_9960117124502883
Format:
1 online resource (364 pages) :
,
digital, PDF file(s).
ISBN:
0-511-83934-0
,
0-511-58395-8
Content:
Tax reform debates in the United States have focused on the question of whether the existing corporate and individual income tax system should be replaced with some form of a national consumption tax. This book contains essays written by internationally recognized tax experts who describe the current state in economic thinking on the issue of whether fundamental tax reform is preferable to continued incremental reform of the existing income tax. The papers were originally commissioned by the James A. Baker III Institute for Public Policy at Rice University, Houston. The collection covers a range of tax policy issues related to consumption tax reforms, including their economic effects, distributional consequences, effects on administrative and compliance costs, transitional issues and the political aspects of fundamental tax reform, and international comparisons. The book will serve as a comprehensive guide to the ongoing tax reform debate to tax policy makers and the general electorate.
Note:
Title from publisher's bibliographic system (viewed on 02 Feb 2024).
,
1. The fundamental question in fundamental tax reform2. Behavioral responses to a consumption tax3. The economic impact of fundamental tax reform4. Capital income taxation in tax reform: implications for analysis of distribution and efficiency5. International aspects of fundamental tax reform6. Distributive analysis of fundamental tax7. The role of administrative issues in tax reform: simplicity, compliance, and administration8. Evaluating NRST from a VAT perspective9. Transitional issues in the implementation of a flat tax or a national retail sales tax10. Historical and contemporary debate on consumption taxes11. The politics and ideology of fundamental tax reformBibliography.
,
English
Additional Edition:
ISBN 0-521-08490-3
Additional Edition:
ISBN 0-521-80383-7
Language:
English
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