The authors of this volume challenge the common perception that the removal of old distortions from the tax system would seriously hurt segments of the economy.
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.
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 ...
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 ...
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...
The idea of replacing our current income tax system with a "flat-rate tax" is receiving renewed congressional interest.
Papers presented at a conference held in Washington, D.C., in May 1995, sponsored by the Hoover Institution.
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...
Fundamental Tax Reform: Hearing Before the Committee on Ways and Means, House of Representatives, One Hundred Sixth Congress, Second Session,...
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 ...