Fundamental Tax Reform: Issues, Choices, and Implications

Fundamental Tax Reform: Issues, Choices, and Implications

by John W. Diamond
     
 

Leading experts on tax policy examine the complex issues involved in fundamental tax reform, including the relative merits of income-based and consumption-based taxation.See more details below

Overview

Leading experts on tax policy examine the complex issues involved in fundamental tax reform, including the relative merits of income-based and consumption-based taxation.

Product Details

ISBN-13:
9780262042475
Publisher:
MIT Press
Publication date:
04/30/2008
Edition description:
New Edition
Pages:
568
Product dimensions:
6.00(w) x 9.00(h) x 0.93(d)
Age Range:
18 Years

Meet the Author

John W. Diamond is Edward A. and Hermena Hancock Kelly Fellow in Public Finance at Rice University's James A. Baker III Institute for Public Policy.

George R. Zodrow is Allyn R. and Gladys M. Cline Chair of Economics and Rice Scholar, Baker Institute for Public Policy, at Rice University.

Table of Contents

List of Figures

List of Tables

Foreword James A. Baker III Baker, James A., III

Introduction Is It Time for Fundamental Tax Reform? John W. Diamond Diamond, John W. George R. Zodrow Zodrow, George R. 1

I Overviews

1 Tax Reform in the Twenty-first Century Alan J. Auerbach Auerbach, Alan J. 27

Discussion Henry J. Aaron Aaron, Henry J. 61

Discussion James M. Poterba Poterba, James M. 67

2 Simplifying Assumptions: How Might the Politics of Consumption Tax Reform Affect (Impair) the End Product? Daniel Shaviro Shaviro, Daniel 75

Discussion James Alm Alm, James 125

Discussion George K. Yin Yin, George K. 133

II Business Issues

3 Is Tax Reform Good for Business? Is a Pro-business Tax Policy Good for America? Joel Slemrod Slemrod, Joel 143

Discussion Robert D. Dietz Dietz, Robert D. 171

Discussion Thomas S. Neubig Neubig, Thomas S. 181

4 Taxation and Business Behavior: A Review of the Recent Literature Kevin A. Hassett Hassett, Kevin A. Kathryn Newmark Newmark, Kathryn 191

Discussion Robert S. Chirinko Chirinko, Robert S. 215

Discussion Timothy S. Gunning Gunning, Timothy S. 223

5 Consumption Tax Reform: Changes in Business Equity and Housing Prices John W. Diamond Diamond, John W. George R. Zodrow Zodrow, George R. 227

Discussion Leonard E. Burman Burman, Leonard E. 261

Discussion Alan D. Viard Viard, Alan D. 267

III International Business Issues

6 Corporation Tax Incidence: Reflections on What Is Known, Unknown and Unknowable Arnold C. Harberger Harberger, Arnold C. 283

Discussion Malcolm Gillis Gillis, Malcolm 309

Discussion Jane G. Gravelle Gravelle, Jane G. 313

7 Corporate Taxes in the World Economy: Reforming the Taxationof Cross-border Income Harry Grubert Grubert, Harry Rosanne Altshuler Altshuler, Rosanne 319

Discussion Charles L. Ballard Ballard, Charles L. 355

Discussion Roger H. Gordon Gordon, Roger H. 359

IV Individual Issues

8 Evidence of Tax-Induced Individual Behavioral Responses Thomas J. Kniesner Kniesner, Thomas J. James P. Ziliak Ziliak, James P. 375

Discussion Emmanuel Saez Saez, Emmanuel 413

Discussion Robin Sickles Sickles, Robin 417

9 Comparing Average and Marginal Tax Rates under the FairTax and the Current System of Federal Taxation Laurence J. Kotlikoff Kotlikoff, Laurence J. David Rapson Rapson, David 421

Discussion Jane G. Gravelle Gravelle, Jane G. 443

Discussion Peter Mieszkowski Mieszkowski, Peter 447

10 Behavioral Economics and Fundamental Tax Reform Edward J. McCaffery McCaffery, Edward J. 455

Discussion Pamela H. Moomau Moomau, Pamela H. 485

Discussion Jeff Strnad Strnad, Jeff 493

Bibliography 501

Index 529

Read More

Customer Reviews

Average Review:

Write a Review

and post it to your social network

     

Most Helpful Customer Reviews

See all customer reviews >