Economic Effects of Fundamental Tax Reform

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More About This Book

Product Details

  • ISBN-13: 9780815700586
  • Publisher: Brookings Institution Press
  • Publication date: 9/1/1996
  • Pages: 521

Table of Contents

1 Introduction 1
2 Tax Reform, Capital Allocation, Efficiency, and Growth 29
3 The Effects of Fundamental Tax Reform on Saving 83
4 Fundamental Tax Reform and Employer-Provided Health Insurance 125
5 Taxes, Mortgage Borrowing, and Residential Land Prices 171
6 The Impact of Fundamental Tax Reform on Nonprofit Organizations 211
7 Fundamental Tax Reform and Labor Supply 247
8 Distributional Effects of Fundamental Tax Reform 281
9 Lifetime Effects of Fundamental Tax Reform 321
10 Which Is the Simplest Tax System of Them All? 355
11 Transition Issues in Moving to a Consumption Tax: A Tax Lawyer's Perspective 393
12 Treatment of Financial Services under Income and Consumption Taxes 437
13 Fundamental Tax Reform in an International Setting 465
Contributors 503
Participants 505
Index 507
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