عنوان

United States tax reform in the 21st century /

(Number (ISBN

0521803837

(Number (ISBN

9780521803830

Number

b756093

Title Proper

United States tax reform in the 21st century /

General Material Designation

[Book]

First Statement of Responsibility

edited by George R. Zodrow, Peter Mieszkowski.

Place of Publication, Distribution, etc.

New York :

Name of Publisher, Distributor, etc.

Cambridge University Press,

Date of Publication, Distribution, etc.

2002.

Specific Material Designation and Extent of Item

xii, 346 pages :

Other Physical Details

illustrations ;

Dimensions

24 cm

Text of Note

Includes bibliographical references (pages 311-336) and index.

Text of Note

Publisher Description (unedited publisher data) 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. Library of Congress subject headings for this publication: Taxation United States, Income tax United States, Spendings tax United States.

University of South Alabama

Income tax-- United States.

Spendings tax-- United States.

Taxation-- United States.

Impôt-- États-Unis.

Impôt sur la dépense-- États-Unis.

Impôt sur le revenu-- États-Unis.

Aufsatzsammlung

Impôt-- États-Unis.

Impôt sur la consommation-- États-Unis.

Impôt sur le revenu-- États-Unis.

Income tax-- United States.

Income tax.

Politique fiscale-- Etats-Unis-- 1990-.

Spendings tax-- United States.

Spendings tax.

Steuerreform

Taxation-- United States.

Taxation.

United States.

USA.

7

7

Number

Edition

Class number

Book number

Class number

Class number

System Code

System Code

Mieszkowski, Peter M.

Zodrow, George R.

Date of Transaction

20201204162025.0

Electronic name

[Book]

Y