Fundamental tax reform [[electronic resource] ] : issues, choices, and implications / / edited by John W. Diamond and George R. Zodrow

• Record Nr.: UNINA9910451573803321
• Pubbl/distr/stampa: Cambridge, Mass., : MIT Press, c2008
• ISBN: 1-282-09956-6; 9786612099564; 0-262-27170-2; 1-4356-4348-8
• Descrizione fisica: 1 online resource (567 p.)
• Altri autori (Persone): DiamondJohn W; ZodrowGeorge R
• Disciplina: 336.2/050973
• Soggetti: Taxation - United States; Corporations - Taxation - United States; Electronic books.
• Lingua di pubblicazione: Inglese
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Note generali: Papers presented at a conference held at the James A. Baker III Institute for Public Policy at Rice University, in Apr. 2006.
• Nota di bibliografia: Includes bibliographical references (p. [501] - 527) and index.
• Nota di contenuto: Contents; Contributors; List of Figures; List of Tables; Foreword by James A. Baker III; Preface; Introduction: Is It Time for Fundamental Tax Reform?; I Overviews; 1 Tax Reform in the Twenty-first Century; 2 Simplifying Assumptions: How Might the Politics of Consumption Tax Reform Affect (Impair) the End Product?; II Business Issues; 3 Is Tax Reform Good for Business? Is a Pro-business Tax Policy Good for America?; 4 Taxation and Business Behavior: A Review of the Recent Literature; 5 Consumption Tax Reform: Changes in Business Equity and Housing Prices; III International Business Issues; 6 Corporation Tax Incidence: Reflections on What Is Known, Unknown, and Unknowable7 Corporate Taxes in the World Economy: Reforming the Taxation of Cross-border Income; IV Individual Issues; 8 Evidence of Tax-Induced Individual Behavioral Responses; 9 Comparing Average and Marginal Tax Rates under the FairTax and the Current System of Federal Taxation; 10 Behavioral Economics and Fundamental Tax Reform; Bibliography; Index
• Sommario/riassunto: In this work, experts on tax policy examine the complex issues involved in fundamental tax reform, including the relative merits of income-based and consumption-based taxation. Other papers consider topics such as the effect of tax reform on businesses, especially on their investment behaviour, and international taxation issues.