Papers presented at a conference held at the James A. Baker III Institute for Public Policy at Rice University, in Apr. 2006.
Includes bibliographical references (pages 501-527) and index.
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.
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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.
MIL
MIT Press
MIT Press
209956
7659
9780262271707
Fundamental tax reform.
9780262042475
Corporations-- Taxation-- United States, Congresses.