Economic Effects of Fundamental Tax Reformby Henry Aaron, Brookings Institution Staff
Pub. Date: 01/28/1996
Publisher: Brookings Institution Press
The tax system profoundly affects countless aspects of private behavior. It is a powerful policy influence on the distribution of income and it is the one aspect of government that almost every citizen cannot avoid. With tax reform high on the political agenda, this book brings together studies of leading tax economists and lawyers to assess the various reform… See more details below
The tax system profoundly affects countless aspects of private behavior. It is a powerful policy influence on the distribution of income and it is the one aspect of government that almost every citizen cannot avoid. With tax reform high on the political agenda, this book brings together studies of leading tax economists and lawyers to assess the various reform proposals and examine the effects of tax reform in several distinct areas. Together, these studies and comments on them present a balanced evaluation of professional opinion on the issues that will be critical in the tax reform debate.
The book addresses annual and lifetime distributional effects, saving, investment, transitional problems, simplification, home ownership and housing prices, charitable groups, international taxation, financial intermediaries and insurance, labor supply, and health insurance.
In addition to Henry Aaron and William Gale, the contributors include Alan Auerbach, University of California, Berkeley; David Bradford, Princeton University; Charles Clotfelter, Duke University; Eric Engen, Federal Reserve; Don Fullerton, University of Texas; Jon Gruber, Massachusetts Institute of Technology; Patric Hendershott, Ohio State; David Ling, University of Florida; Ronald Perlman, Covington & Burling; Diane Lim Rogers, Congressional Budget Office; John Karl Scholz, University of Wisconsin; Joel Slemrod, University of Michigan; and Robert Triest, University of California, Davis.
Table of Contents
|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|
and post it to your social network
Most Helpful Customer Reviews
See all customer reviews >