Papers presented at a conference held at the James A. Baker III Institute for Public Policy at Rice University, in Apr. 2006.
Tax experts across the political spectrum agree that the current rate structure is not rational and that potential gains from reform could be remarkable. Accordingly, tax reform is widely viewed...
More important , the imputed rent on owneroccupied housing is not subject to tax , the taxation of capital gains on home ... outside retirement accounts constituted about 40 percent of household net worth in 1989 and 37 percent in 1992.
See Bruce and Holtz - Eakin 1998 for a more detailed description of the numerical simulation model underlying the discussion . 7 . It is traditional to treat the capital gain on housing as effectively untaxed ( see , for example , Rosen ...
Fundamental Tax Reform and Border Tax Adjustments
likely the effect will bear any systematic relationship to the usual standards by which we judge tax distributions . ... To start with , I focus on the cases where there is only a business tax , with no deduction of wages or interest ...
The collection investigates whether incremental or fundamental US tax reforms are preferable.
This work examines the efficiency, fairness, and administrative consequences of leading proposals for income tax reforms in the USA.
Papers presented at a conference held in Washington, D.C., in May 1995, sponsored by the Hoover Institution.
Fundamental tax reform: hearing before the Committee on Ways and Means, U.S. House of Representatives, One Hundred Twelfth Congress, first session, January 20, 2011.
Explores the moral dimension of tax policy and calls for a fundamental tax reform