Economic Effects of Fundamental Tax Reform

Economic Effects of Fundamental Tax Reform

by Henry Aaron, Brookings Institution Staff
     
 

ISBN-10: 0815700571

ISBN-13: 9780815700579

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

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Overview

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.

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Product Details

ISBN-13:
9780815700579
Publisher:
Brookings Institution Press
Publication date:
01/28/1996
Edition description:
New Edition
Pages:
521
Product dimensions:
6.00(w) x 9.00(h) x (d)
Lexile:
1570L (what's this?)

Related Subjects

Table of Contents

1Introduction1
2Tax Reform, Capital Allocation, Efficiency, and Growth29
3The Effects of Fundamental Tax Reform on Saving83
4Fundamental Tax Reform and Employer-Provided Health Insurance125
5Taxes, Mortgage Borrowing, and Residential Land Prices171
6The Impact of Fundamental Tax Reform on Nonprofit Organizations211
7Fundamental Tax Reform and Labor Supply247
8Distributional Effects of Fundamental Tax Reform281
9Lifetime Effects of Fundamental Tax Reform321
10Which Is the Simplest Tax System of Them All?355
11Transition Issues in Moving to a Consumption Tax: A Tax Lawyer's Perspective393
12Treatment of Financial Services under Income and Consumption Taxes437
13Fundamental Tax Reform in an International Setting465
Contributors503
Participants505
Index507

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