UID:
almafu_9959242846002883
Umfang:
1 online resource (567 p.)
Ausgabe:
1st ed.
ISBN:
9786612099564
,
9781282099562
,
1282099566
,
9780262271707
,
0262271702
,
9781435643482
,
1435643488
Inhalt:
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.
Anmerkung:
Papers presented at a conference held at the James A. Baker III Institute for Public Policy at Rice University, in Apr. 2006.
,
Contents; Contributors; List of Figures; List of Tables; Foreword by James A. Baker III; Preface; Introduction: Is It Time for Fundamental Tax Reform?; I Overviews; 1 Tax Reform in the Twenty-first Century; 2 Simplifying Assumptions: How Might the Politics of Consumption Tax Reform Affect (Impair) the End Product?; II Business Issues; 3 Is Tax Reform Good for Business? Is a Pro-business Tax Policy Good for America?; 4 Taxation and Business Behavior: A Review of the Recent Literature; 5 Consumption Tax Reform: Changes in Business Equity and Housing Prices; III International Business Issues
,
6 Corporation Tax Incidence: Reflections on What Is Known, Unknown, and Unknowable7 Corporate Taxes in the World Economy: Reforming the Taxation of Cross-border Income; IV Individual Issues; 8 Evidence of Tax-Induced Individual Behavioral Responses; 9 Comparing Average and Marginal Tax Rates under the FairTax and the Current System of Federal Taxation; 10 Behavioral Economics and Fundamental Tax Reform; Bibliography; Index
,
English
Weitere Ausg.:
ISBN 9780262042475
Weitere Ausg.:
ISBN 0262042479
Sprache:
Englisch
