Tax reform debates in the United States have focused on the question of whether the existing corporate and individual income tax system should be replaced with some form of a national consumption tax. This book contains essays written by internationally recognized tax experts who describe the curren...

Ausführliche Beschreibung

Bibliographische Detailangaben

Weitere Verfasser:	Zodrow, George R. (HerausgeberIn), Mieszkowski, Peter M. (HerausgeberIn)
Format:	Elektronisch E-Book
Sprache:	English
Veröffentlicht:	Cambridge Cambridge University Press 2002
Schlagworte:	Geschichte 2000 Steuer Taxation / United States Income tax / United States Spendings tax / United States Steuerreform USA Aufsatzsammlung
Online-Zugang:	BSB01 UBG01 Volltext
Zusammenfassung:	Tax reform debates in the United States have focused on the question of whether the existing corporate and individual income tax system should be replaced with some form of a national consumption tax. This book contains essays written by internationally recognized tax experts who describe the current state in economic thinking on the issue of whether fundamental tax reform is preferable to continued incremental reform of the existing income tax. The papers were originally commissioned by the James A. Baker III Institute for Public Policy at Rice University, Houston. The collection covers a range of tax policy issues related to consumption tax reforms, including their economic effects, distributional consequences, effects on administrative and compliance costs, transitional issues and the political aspects of fundamental tax reform, and international comparisons. The book will serve as a comprehensive guide to the ongoing tax reform debate to tax policy makers and the general electorate
Beschreibung:	Title from publisher's bibliographic system (viewed on 14 Jan 2016)
Beschreibung:	1 online resource (xii, 346 pages)
ISBN:	9780511583957
DOI:	10.1017/CBO9780511583957