عنوان

Tax policy in the real world /

0521641373

0521646448

9780521641371

9780521646444

b721406

Tax policy in the real world /

[Book]

edited by Joel Slemrod.

New York :

Cambridge University Press,

1999.

x, 515 pages :

illustrations ;

24 cm

Articles originally published in 1995 in the National Tax Journal.

Includes bibliographical references and index.

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.

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"This volume collects articles from the Symposium series of the National Tax Journal from 1993 to 1998. Leading economists and other scholars discuss and debate current tax policy issues in nontechnical language and illustrate 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. Book jacket."--Jacket.

Fiscal policy.

Taxation.

Impôt.

Politique fiscale.

Aufsatzsammlung

Belastingen.

Belastingpolitiek.

Fiscal policy.

Fiscal policy.

Impôt.

Politique fiscale-- Etats-Unis.

Politique fiscale.

Steuerpolitik

Steuerrecht

Taxation.

Taxation.

336.2

Slemrod, Joel.

20201208125725.0

[Book]

Y