The tax system profoundly affects countless aspects of private behavior. It is a powerful policy influence on the distribution of income and it is the one aspect of government that almost every citizen cannot avoid. With tax reform high on the political agenda, this book brings together studies of leading tax economists and lawyers to assess the various reform proposals and examine the effects of tax reform in several distinct areas. Together, these studies and comments on them present a balanced evaluation of professional opinion on the issues that will be critical in the tax reform debate. The book addresses annual and lifetime distributional effects, saving, investment, transitional problems, simplification, home ownership and housing prices, charitable groups, international taxation, financial intermediaries and insurance, labor supply, and health insurance. In addition to Henry Aaron and William Gale, the contributors include Alan Auerbach, University of California, Berkeley; David Bradford, Princeton University; Charles Clotfelter, Duke University; Eric Engen, Federal Reserve; Don Fullerton, University of Texas; Jon Gruber, Massachusetts Institute of Technology; Patric Hendershott, Ohio State; David Ling, University of Florida; Ronald Perlman, Covington & Burling; Diane Lim Rogers, Congressional Budget Office; John Karl Scholz, University of Wisconsin; Joel Slemrod, University of Michigan; and Robert Triest, University of California, Davis.
I. Introduction -- II. Recent tax reform proposals -- III. Effects on the macroeconomy -- IV. Effects on the allocation of resources -- V. Effects on economic efficiency -- Appendix...
Conlan, Timothy J., Margaret T. Wrightson, and David R. Beam. 1990. Taxing Choices: The Politics of Tax Reform. ... National Tax Journal 54: 829–51. Desai, Mihir A., C. Fritz Foley, and James R. Hines Bibliography 509.
This book contains essays by a group of internationally recognized tax experts who describe the current state of the art in economic thinking on the issue of whether fundamental tax reform is preferable to continued incremental reform of ...
Taxing Ourselves begins with a concise overview of the U.S. tax system as it exists today, offering historical and international perspectives on taxation.
Proposals for fundamental tax reform would replace the current Fed. income tax system with a comprehensive consumption- based tax.
A Proposal for Reforming Corporate and Personal Income Tax in Germany SACHVERSTÄNDIGENRAT, MPI für Geistiges Eigentum,, ... 28: L. Lammersen, R. Schwager The Effective Tax Burden of Companies in European Regions 2005. XI, 251 pp.
Papers presented at a conference held in Washington, D.C., in May 1995, sponsored by the Hoover Institution.
Topics in this volume include Medicare reform, taxation and telecommunications, tax incentives for higher education, incentive effects of the Earned Income Tax Credit, the Social Security Earnings Test and the labor supply of older men, tax ...
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...
This book studies topics relating to fundamental tax reform.