Tax policy in the real world:
Leading economists and scholars discuss and debate current tax policy issues in non-technical language, illustrating how the principles of tax analysis can be applied to real-world issues. Among the topics addressed are the practical feasibility of consumption tax alternatives to the current income...
Gespeichert in:
| Weitere Verfasser: | |
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Cambridge
Cambridge University Press
1998
|
| Schlagworte: | |
| Online-Zugang: | BSB01 UBG01 Volltext |
| Zusammenfassung: | Leading economists and scholars discuss and debate current tax policy issues in non-technical language, illustrating how the principles of tax analysis can be applied to real-world issues. Among the topics addressed are the practical feasibility of consumption tax alternatives to the current income tax, the rationale and implications of devolution of fiscal responsibilities to state and local governments, the effect of tax policy on economic growth, and the value of local tax incentives designed to attract and retain business. This volume collects articles from the Symposium series of the National Tax Journal from 1993 to 1998 |
| Beschreibung: | Title from publisher's bibliographic system (viewed on 05 Oct 2015) |
| Beschreibung: | 1 online resource (x, 515 pages) |
| ISBN: | 9780511625909 |
| DOI: | 10.1017/CBO9780511625909 |
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| 505 | 8 | |a The real world of tax policy / Joel Slemrod -- The corporate income tax: economic issues and policy options / Jane G. Gravelle -- Changing views of the corporate income tax / Peter Birch Sørensen -- The American retail sales tax: considerations on their structure, operations, and potential as a foundation for a federal sales tax / John L. Mikesell -- Would tax evasion and tax avoidance undermine a national retail sales tax? / Matthew N. Murray -- Life under a personal consumption tax: some thoughts on working, saving and consuming in Nunn-Domenici's tax world / Martin D. Ginsburg -- Living with the flat tax / Alan L. Feld -- The international implications of consumption tax proposals / Harry Grubert & T. Scott Newlon -- Threading the fiscal labyrinth: some issues in fiscal decentralization / Richard M. Bird -- A policymaker's guide to fiscal decentralization / Edward M. Gramlich -- Fiscal decentralization and economic development / Wallace E. Oates -- | |
| 505 | 8 | |a Federalism and reductions in the federal budget / John M. Quigley & Daniel L. Rubinfeld -- Issues raised by the new federalism / Steven D. Gold -- Fiscal equalization and school finance / Andrew Reschovsky -- The case for equalizing aid / Helen F. Ladd & John Yinger -- Fiscal equalization: an empty box? / William H. Oakland -- How would you know a good economic development policy if you tripped over one? Hint: don't just count jobs / Paul N. Courant -- Jobs, productivity, and local economic development: what implications does economic research have for the role of government? / Timothy J. Bartik -- Public finance in theory and practice / Alan J. Auerbach -- On the use of 'distribution tables' in the tax policy process / R. Glenn Hubbard -- Taxation and economic growth / Eric Engen & Jonathan Skinner -- Tax reform of the century--the Swedish experiment / Jonas Agell, Peter Englund, & Jan Södersten -- Measuring the impact of tax reform / Alan J. Auerbach -- | |
| 505 | 8 | |a What is an 'optimal' tax system? / James Alm -- How tax complexity and enforcement affect the equity and efficiency of the income tax / Louis Kaplow -- Tax policy from a public choice perspective / Randall G. Holcombe -- What is missed if we leave out collective choice in the analysis of taxation / Stanley Winer & Walter Hettich -- Public finance and public choice / James M. Poterba -- Professional opinions about tax policy: 1994 and 1934 / Joel Slemrod -- What can America learn from the British tax system? / William G. Gale -- Peculiar institutions: a British perspective on tax policy in the United States / Michael Keen | |
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| contents | The real world of tax policy / Joel Slemrod -- The corporate income tax: economic issues and policy options / Jane G. Gravelle -- Changing views of the corporate income tax / Peter Birch Sørensen -- The American retail sales tax: considerations on their structure, operations, and potential as a foundation for a federal sales tax / John L. Mikesell -- Would tax evasion and tax avoidance undermine a national retail sales tax? / Matthew N. Murray -- Life under a personal consumption tax: some thoughts on working, saving and consuming in Nunn-Domenici's tax world / Martin D. Ginsburg -- Living with the flat tax / Alan L. Feld -- The international implications of consumption tax proposals / Harry Grubert & T. Scott Newlon -- Threading the fiscal labyrinth: some issues in fiscal decentralization / Richard M. Bird -- A policymaker's guide to fiscal decentralization / Edward M. Gramlich -- Fiscal decentralization and economic development / Wallace E. Oates -- Federalism and reductions in the federal budget / John M. Quigley & Daniel L. Rubinfeld -- Issues raised by the new federalism / Steven D. Gold -- Fiscal equalization and school finance / Andrew Reschovsky -- The case for equalizing aid / Helen F. Ladd & John Yinger -- Fiscal equalization: an empty box? / William H. Oakland -- How would you know a good economic development policy if you tripped over one? Hint: don't just count jobs / Paul N. Courant -- Jobs, productivity, and local economic development: what implications does economic research have for the role of government? / Timothy J. Bartik -- Public finance in theory and practice / Alan J. Auerbach -- On the use of 'distribution tables' in the tax policy process / R. Glenn Hubbard -- Taxation and economic growth / Eric Engen & Jonathan Skinner -- Tax reform of the century--the Swedish experiment / Jonas Agell, Peter Englund, & Jan Södersten -- Measuring the impact of tax reform / Alan J. Auerbach -- What is an 'optimal' tax system? / James Alm -- How tax complexity and enforcement affect the equity and efficiency of the income tax / Louis Kaplow -- Tax policy from a public choice perspective / Randall G. Holcombe -- What is missed if we leave out collective choice in the analysis of taxation / Stanley Winer & Walter Hettich -- Public finance and public choice / James M. Poterba -- Professional opinions about tax policy: 1994 and 1934 / Joel Slemrod -- What can America learn from the British tax system? / William G. Gale -- Peculiar institutions: a British perspective on tax policy in the United States / Michael Keen |
| ctrlnum | (ZDB-20-CBO)CR9780511625909 (OCoLC)967413490 (DE-599)BVBBV043925519 |
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| dewey-ones | 336 - Public finance |
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| dewey-tens | 330 - Economics |
| discipline | Wirtschaftswissenschaften |
| doi_str_mv | 10.1017/CBO9780511625909 |
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| spelling | Tax policy in the real world edited by Joel Slemrod Cambridge Cambridge University Press 1998 1 online resource (x, 515 pages) txt rdacontent c rdamedia cr rdacarrier Title from publisher's bibliographic system (viewed on 05 Oct 2015) The real world of tax policy / Joel Slemrod -- The corporate income tax: economic issues and policy options / Jane G. Gravelle -- Changing views of the corporate income tax / Peter Birch Sørensen -- The American retail sales tax: considerations on their structure, operations, and potential as a foundation for a federal sales tax / John L. Mikesell -- Would tax evasion and tax avoidance undermine a national retail sales tax? / Matthew N. Murray -- Life under a personal consumption tax: some thoughts on working, saving and consuming in Nunn-Domenici's tax world / Martin D. Ginsburg -- Living with the flat tax / Alan L. Feld -- The international implications of consumption tax proposals / Harry Grubert & T. Scott Newlon -- Threading the fiscal labyrinth: some issues in fiscal decentralization / Richard M. Bird -- A policymaker's guide to fiscal decentralization / Edward M. Gramlich -- Fiscal decentralization and economic development / Wallace E. Oates -- Federalism and reductions in the federal budget / John M. Quigley & Daniel L. Rubinfeld -- Issues raised by the new federalism / Steven D. Gold -- Fiscal equalization and school finance / Andrew Reschovsky -- The case for equalizing aid / Helen F. Ladd & John Yinger -- Fiscal equalization: an empty box? / William H. Oakland -- How would you know a good economic development policy if you tripped over one? Hint: don't just count jobs / Paul N. Courant -- Jobs, productivity, and local economic development: what implications does economic research have for the role of government? / Timothy J. Bartik -- Public finance in theory and practice / Alan J. Auerbach -- On the use of 'distribution tables' in the tax policy process / R. Glenn Hubbard -- Taxation and economic growth / Eric Engen & Jonathan Skinner -- Tax reform of the century--the Swedish experiment / Jonas Agell, Peter Englund, & Jan Södersten -- Measuring the impact of tax reform / Alan J. Auerbach -- What is an 'optimal' tax system? / James Alm -- How tax complexity and enforcement affect the equity and efficiency of the income tax / Louis Kaplow -- Tax policy from a public choice perspective / Randall G. Holcombe -- What is missed if we leave out collective choice in the analysis of taxation / Stanley Winer & Walter Hettich -- Public finance and public choice / James M. Poterba -- Professional opinions about tax policy: 1994 and 1934 / Joel Slemrod -- What can America learn from the British tax system? / William G. Gale -- Peculiar institutions: a British perspective on tax policy in the United States / Michael Keen Leading economists and scholars discuss and debate current tax policy issues in non-technical language, illustrating how the principles of tax analysis can be applied to real-world issues. Among the topics addressed are the practical feasibility of consumption tax alternatives to the current income tax, the rationale and implications of devolution of fiscal responsibilities to state and local governments, the effect of tax policy on economic growth, and the value of local tax incentives designed to attract and retain business. This volume collects articles from the Symposium series of the National Tax Journal from 1993 to 1998 Steuer Taxation Fiscal policy Steuerrecht (DE-588)4116614-0 gnd rswk-swf Steuerpolitik (DE-588)4057447-7 gnd rswk-swf 1\p (DE-588)4143413-4 Aufsatzsammlung gnd-content Steuerrecht (DE-588)4116614-0 s 2\p DE-604 Steuerpolitik (DE-588)4057447-7 s 3\p DE-604 Slemrod, Joel edt Erscheint auch als Druckausgabe 978-0-521-64137-1 Erscheint auch als Druckausgabe 978-0-521-64644-4 https://doi.org/10.1017/CBO9780511625909 Verlag URL des Erstveröffentlichers Volltext 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 2\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 3\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Tax policy in the real world The real world of tax policy / Joel Slemrod -- The corporate income tax: economic issues and policy options / Jane G. Gravelle -- Changing views of the corporate income tax / Peter Birch Sørensen -- The American retail sales tax: considerations on their structure, operations, and potential as a foundation for a federal sales tax / John L. Mikesell -- Would tax evasion and tax avoidance undermine a national retail sales tax? / Matthew N. Murray -- Life under a personal consumption tax: some thoughts on working, saving and consuming in Nunn-Domenici's tax world / Martin D. Ginsburg -- Living with the flat tax / Alan L. Feld -- The international implications of consumption tax proposals / Harry Grubert & T. Scott Newlon -- Threading the fiscal labyrinth: some issues in fiscal decentralization / Richard M. Bird -- A policymaker's guide to fiscal decentralization / Edward M. Gramlich -- Fiscal decentralization and economic development / Wallace E. Oates -- Federalism and reductions in the federal budget / John M. Quigley & Daniel L. Rubinfeld -- Issues raised by the new federalism / Steven D. Gold -- Fiscal equalization and school finance / Andrew Reschovsky -- The case for equalizing aid / Helen F. Ladd & John Yinger -- Fiscal equalization: an empty box? / William H. Oakland -- How would you know a good economic development policy if you tripped over one? Hint: don't just count jobs / Paul N. Courant -- Jobs, productivity, and local economic development: what implications does economic research have for the role of government? / Timothy J. Bartik -- Public finance in theory and practice / Alan J. Auerbach -- On the use of 'distribution tables' in the tax policy process / R. Glenn Hubbard -- Taxation and economic growth / Eric Engen & Jonathan Skinner -- Tax reform of the century--the Swedish experiment / Jonas Agell, Peter Englund, & Jan Södersten -- Measuring the impact of tax reform / Alan J. Auerbach -- What is an 'optimal' tax system? / James Alm -- How tax complexity and enforcement affect the equity and efficiency of the income tax / Louis Kaplow -- Tax policy from a public choice perspective / Randall G. Holcombe -- What is missed if we leave out collective choice in the analysis of taxation / Stanley Winer & Walter Hettich -- Public finance and public choice / James M. Poterba -- Professional opinions about tax policy: 1994 and 1934 / Joel Slemrod -- What can America learn from the British tax system? / William G. Gale -- Peculiar institutions: a British perspective on tax policy in the United States / Michael Keen Steuer Taxation Fiscal policy Steuerrecht (DE-588)4116614-0 gnd Steuerpolitik (DE-588)4057447-7 gnd |
| subject_GND | (DE-588)4116614-0 (DE-588)4057447-7 (DE-588)4143413-4 |
| title | Tax policy in the real world |
| title_auth | Tax policy in the real world |
| title_exact_search | Tax policy in the real world |
| title_full | Tax policy in the real world edited by Joel Slemrod |
| title_fullStr | Tax policy in the real world edited by Joel Slemrod |
| title_full_unstemmed | Tax policy in the real world edited by Joel Slemrod |
| title_short | Tax policy in the real world |
| title_sort | tax policy in the real world |
| topic | Steuer Taxation Fiscal policy Steuerrecht (DE-588)4116614-0 gnd Steuerpolitik (DE-588)4057447-7 gnd |
| topic_facet | Steuer Taxation Fiscal policy Steuerrecht Steuerpolitik Aufsatzsammlung |
| url | https://doi.org/10.1017/CBO9780511625909 |
| work_keys_str_mv | AT slemrodjoel taxpolicyintherealworld |