Economic effects of fundamental tax reform:
Saved in:
| Format: | Book |
|---|---|
| Language: | English |
| Published: |
Washington DC
Brookings Inst. Press
1996
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| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XVII, 521 S. |
| ISBN: | 081570058X 0815700571 |
Staff View
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Record in the Search Index
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|---|---|
| adam_text | ECONOMIC
EFFECTS OF
FUNDAMENTAL
TAX REFORM
Henry J Aaron
William G Gale
Editors
BROOKINGS INSTITUTION PRESS
Washington, B C
Contents
1 Introduction
Henry J Aaron and William G Gale
Part One Saving, Investment, and Economic Growth
2 Tax Reform, Capital Allocation, Efficiency, and 29
Growth
Alan J Auerbach
Comment by R Glenn Hubbard
3 The Effects of Fundamental Tax Reform on Saving 83
Eric M Engen and William G Gale
Comment by B Douglas Bernheim
Part Two Behavioral Effects
4 Fundamental Tax Reform and Employer-Provided 125
Health Insurance
Jonathan Gruber and James Poterba
Comment by David Cutler
5 Taxes, Mortgage Borrowing, and Residential Land 171
Prices
Dennis R Capozza, Richard K Green, Patric H Hendershott
Comment by Douglas Holtz-Eakin
xi
xii I Contents
6 The Impact of Fundamental Tax Reform on Nonprofit 211
Organizations
Charles T Clotfelter and Richard L Schmalbeck
Comment by Bruce K MacLaury
7 Fundamental Tax Reform and Labor Supply 247
Robert K Triest
Comment by Hilary Williamson Hoynes
Part Three Incidence
8 Distributional Effects of Fundamental Tax Reform 281
William G Gale, Scott Houser, and John Karl Scholz
Comment by Louise Sheiner
9 Lifetime Effects of Fundamental Tax Reform 321
Don Fullerton and Diane him Rogers
Comment by Laurence J Kotlikoff
Part Four Administrative and Transitional Issues
10 Which Is the Simplest Tax System of Them All? 355
Joel Slemrod
Comment by Jane G Gravelle
11 Transition Issues in Moving to a Consumption Tax: 393
A Tax Lawyer s Perspective
Ronald A Pearlman
Comment by Robert Hall
Part Five Finance and International Effects
12 Treatment of Financial Services under Income and 437
Consumption Taxes
David F Bradford
Comment by John B Shoven
Contents I xiii
13 Fundamental Tax Reform in an International Setting 465
James R Hines Jr
Comment by J Gregory Ballentine
Contributors 503
Participants 505
Index 507
Tables
1-1 Comparing the Tax Plans 8
2-1 Current Effective Tax Rates, by Industry 40
2-2 Simulation Parameters of Current Tax System and
Proposed Reforms 52
2-3 Macroeconomic and Welfare Effects of Tax Reforms,
with No Adjustment Costs 58
2-4 Macroeconomic and Welfare Effects of Tax Reforms,
with Adjustment Costs 62
2-5 Effects of Two Tax Reforms on an Open Economy 64
2-6 Effects of Tax Reforms, Assuming Alternative Labor
Supply Responsiveness 65
3-1 Tax-Preferred Saving Incentive Accounts and Household
Financial Assets, 1976-94 86
3-2 Decomposition of U S Personal Saving, 1971-93 86
3-3 Tax-Preferred Assets, Debt, and Household Net Worth,
1976-94 88
3-4 Interest Elasticity of Saving and Saving Rates in the
Precautionary Saving Model 98
3-5 Interest Rate, Saving, and Household Welfare Effects in a
Switch from Hybrid Income-Consumption Tax to
Consumption Tax 100
xiv I Contents
3-6 Effects of Tax Reform on Pension Coverage and Pension-
Induced Changes in Total Saving, Exploratory
Calculations 106
3A-1 Interest Rate, Saving, and Household Welfare Effects in
Switch from Hybrid Income-Consumption Tax to
Consumption Tax, Accounting for Sensitivity to
Households Saving Preferences 112
4-1 Composition of Employee Compensation, 1960, 1980,
4-2 Expenditures for Health Services and Supplies, by Type
of Payer, 1991 129
4-3 Covered Benefits in Group Health Plans, 1992-93 130
4-4 Distribution of Estimated Expenditures on Employer-
Provided Health Insurance for Sample Households, 1994 133
4-5 Tax Subsidies to Employer-Provided Health Insurance 135
4-6 Effect of Fundamental Tax Reform on Demand for
Employer-Provided Health Insurance 142
4-7 Distributional Analysis of Fundamental Tax Reform and
the Demand for Employer-Provided Health Insurance 143
5-1 Loan-to-Value Ratios, by Household Income and Age of
Household Head 175
5-2 House Values, by Household Income and Age of
Household Head 176
5-3 Regressions Explaining Loan-to-Value Ratios, Australia
and United States 177
5-4 Homeownership Rate, by Household Income and Age of
Household Head 178
5-5 Average Increase in Mortgage Debt among Homeowners,
Arising from USA Tax, by Household Income and Age of
Household Head 180
5-6 Metropolitan Statistical Areas with Highest and Lowest
Average Marginal Tax Rates, 1970, 1980, 1990 185
5-7 Effect on Housing Prices of Eliminating Property Tax and
Mortgage Interest Deductions, by Metropolitan Statistical
Area 192
Contents I xv
5-8 Effect of USA Tax on Housing Prices, by Metropolitan
Statistical Area 193
5-9 Effect of Flat Tax on Housing Prices, by Metropolitan
Statistical Area 194
6-1 Estimated Number of Tax-Exempt Nonprofit
Organizations, 1990 212
6-2 Revenues of Large Nonprofit Organizations, 1991 213
6-3 Sources of Revenue of Charitable Organizations, by
Subsector, 1992 214
6-4 Selected Information on Taxpayers, by Adjusted Gross
Income Class, 1992 216
6-5 Actual and Predicted Changes in Itemized Charitable
Giving after the 1986 Tax Act, by Sample and Selected
Income Group 221
6-6 Calculations of Tax Revenue and Contributions under
Different Tax Plans and Behavioral Assumptions, 1996 229
6-7 Actual and Simulated Corporate Contributions under
Elimination of the Charitable Deduction, 1991 232
6-8 Actual and Simulated Charitable Bequests under
Elimination of the Estate Tax, 1993 234
6A-1 Basic Data Used in Calculations of Corporate
Contributions 240
6A-2 Basic Data Used in Calculations of Charitable Bequests 243
7-1 U S Federal Individual Income Tax Schedule, 1995 249
7-2 Sample Characteristics, by Income Group 253
7-3 Behavioral Parameters Used in Simulations of Hours of
Work 258
7-4 Simulation of Effects of Tax Reform on Hours Worked,
Various Parameters 260
7-5 Simulation of Effects of a VAT on Hours Worked,
Parameter Set 1 261
7-6 Simulation of Alternative Tax Reforms, Parameter Set 1 262
8-1 The Distribution of Tax Liabilities and Transfer
Payments, by Income Percentile, 1994 286
xvi I Contents
8-2 The Effect of the Flat Tax on the Distribution of Tax
Liabilities, by Income Percentile 290
8-3 Percentage of Families in Each Income Decile with Tax
Changes of Various Magnitudes 295
8-4 Distributional Effects of the Flat Tax, by Age, Income
Class, and Homeownership Status, 1994 296
8-5 Distribution of Current Law and Flat Tax Burdens for
Families, Age 40-50, 1994 298
8-6 Distributional Effects of Alternative Tax Reform
Proposals 300
8-7 Distribution of Asset and Liability Holdings in the U S
Population, 1992 Survey of Consumer Finances 304
8B-1 Distribution of Taxes under Alternative Incidence
Assumptions 312
9-1 Changes in Effective Tax Rates on Capital from
Switching to Proportional Consumption (VAT), Wage,
and Income Taxes 327
9-2 Economic Effects of Switching to Proportional
Consumption (VAT), Wage, and Income Taxes 329
9-3 Distribution of Intergenerational Welfare Effects under
Eight Tax Proposals, by Age 3 32
9-4 Distribution of Intragenerational Welfare Effects under
Eight Tax Proposals, by Income Category 334
9-5 Efficiency Gains from Eight Tax Replacements under
Various Assumptions about Intertemporal and Leisure-
Consumption Elasticities 336
10-1 Quantitative Estimates of the Compliance Cost of the
U S Income Tax System 360
10A-1 Average Time Spent on Various Activities, by Type of
Return and Preparer Status, 1983 Estimates 383
12-1 Treatment of a Demand Deposit under the Income Tax 444
12-2 Treatment of a Demand Deposit under a Subtraction-
Type Consumption Tax 450
12-3 Cash-Flow Treatment of a Demand Deposit 452
Contents I xvii
13-1 Alternative U S Tax Treatment of International
Transactions 474
13-2 Foreign Activity in the United States, by Country of
Ultimate Beneficial Owner, 1992 486
Figures
5-1 Housing Market Transitional Dynamics 204
7-1 Budget Constraint for Individual with Two-Bracket Tax
on Earnings 248
7-2 Federal Marginal Tax Rates on Earned Income 250
7-3 Budget Constraint for Individual with Three-Bracket Tax
on Earnings 251
8-1 Average Effective Tax Rates under Current Law and the
Flat Tax 293
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| spelling | Economic effects of fundamental tax reform Henry J. Aaron ... ed. Washington DC Brookings Inst. Press 1996 XVII, 521 S. txt rdacontent n rdamedia nc rdacarrier Steuer Income tax United States Congresses Tax incidence United States Congresses Taxation United States Congresses Steuerreform (DE-588)4057455-6 gnd rswk-swf USA USA (DE-588)4078704-7 gnd rswk-swf (DE-588)1071861417 Konferenzschrift 1996 Washington DC gnd-content USA (DE-588)4078704-7 g Steuerreform (DE-588)4057455-6 s DE-604 Aaron, Henry J. 1936- Sonstige (DE-588)112572197 oth HEBIS Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007527757&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Economic effects of fundamental tax reform Steuer Income tax United States Congresses Tax incidence United States Congresses Taxation United States Congresses Steuerreform (DE-588)4057455-6 gnd |
| subject_GND | (DE-588)4057455-6 (DE-588)4078704-7 (DE-588)1071861417 |
| title | Economic effects of fundamental tax reform |
| title_auth | Economic effects of fundamental tax reform |
| title_exact_search | Economic effects of fundamental tax reform |
| title_full | Economic effects of fundamental tax reform Henry J. Aaron ... ed. |
| title_fullStr | Economic effects of fundamental tax reform Henry J. Aaron ... ed. |
| title_full_unstemmed | Economic effects of fundamental tax reform Henry J. Aaron ... ed. |
| title_short | Economic effects of fundamental tax reform |
| title_sort | economic effects of fundamental tax reform |
| topic | Steuer Income tax United States Congresses Tax incidence United States Congresses Taxation United States Congresses Steuerreform (DE-588)4057455-6 gnd |
| topic_facet | Steuer Income tax United States Congresses Tax incidence United States Congresses Taxation United States Congresses Steuerreform USA Konferenzschrift 1996 Washington DC |
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