| Description |
1 online resource (xx, 546 pages) : illustrations |
| Physical Medium |
polychrome |
| Description |
text file |
| Note |
Papers presented at a conference held at the James A. Baker III Institute for Public Policy at Rice University, in Apr. 2006. |
| Bibliography |
Includes bibliographical references (pages 501-527) and index. |
| Contents |
Tax reform in the twenty-first century / Alan J. Auerbach -- Simplifying assumptions : how might the politics of consumption tax reform affect (impair) the end product? / Daniel Shaviro -- Is tax reform good for business? Is a pro-business tax policy good for America? / Joel Slemrod -- Taxation and business behavior : a review of the recent literature / Kevin A. Hassett and Kathryn Newmark -- Consumption tax reform : changes in business equity and housing prices / John W. Diamond and George R. Zodrow -- Corporation tax incidence : reflections on what is known, unknown and unknowable / Arnold C. Harberger -- Corporate taxes in the world economy : reforming the taxation of cross-border income / Harry Grubert and Rosanne Altshuler -- Evidence of tax-induced individual behavioral responses / Thomas J. Kniesner and James P. Ziliak -- Comparing average and marginal tax rates under the FairTax and the current system of federal taxation / Laurence J. Kotlikoff and David Rapson -- Behavioral economics and fundamental tax reform / Edward J. McCaffery. |
| Summary |
In this work, experts on tax policy examine the complex issues involved in fundamental tax reform, including the relative merits of income-based and consumption-based taxation. Other papers consider topics such as the effect of tax reform on businesses, especially on their investment behaviour, and international taxation issues. |
| Local Note |
eBooks on EBSCOhost EBSCO eBook Subscription Academic Collection - North America |
| Subject |
Taxation -- United States -- Congresses.
|
|
Taxation. |
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United States. |
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Corporations -- Taxation -- United States -- Congresses.
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Corporations -- Taxation. |
| Genre/Form |
Electronic books.
|
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Conference papers and proceedings.
|
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Conference papers and proceedings.
|
| Added Author |
Diamond, John W.
|
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Zodrow, George R.
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| Other Form: |
Print version: Fundamental tax reform. Cambridge, Mass. : MIT Press, ©2008 9780262042475 (DLC) 2007018934 (OCoLC)125403252 |
| ISBN |
9780262271707 (electronic book) |
|
0262271702 (electronic book) |
|
0262042479 (cloth) |
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9780262042475 (cloth) |
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9781435643482 (electronic book) |
|
1435643488 (electronic book) |
|
1282099566 |
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9781282099562 |
|
