03745oam 2200661Ia 450 991078192640332120190503073343.01-282-09956-697866120995640-262-27170-21-4356-4348-8(CKB)1000000000487656(EBL)3338792(OCoLC)228112270(SSID)ssj0000159797(PQKBManifestationID)11164545(PQKBTitleCode)TC0000159797(PQKBWorkID)10181680(PQKB)10107094(StDuBDS)EDZ0000130745(MiAaPQ)EBC3338792(OCoLC)228112270(OCoLC)434574822(OCoLC)471125796(OCoLC)505533273(OCoLC)560650295(OCoLC)646740221(OCoLC)722651686(OCoLC)728046360(OCoLC)815776673(OCoLC)961559343(OCoLC)962620404(OCoLC)966202424(OCoLC)988529710(OCoLC)991985368(OCoLC)992041614(OCoLC)1037903594(OCoLC)1038673917(OCoLC)1045512253(OCoLC-P)228112270(MaCbMITP)7659(Au-PeEL)EBL3338792(CaPaEBR)ebr10223882(CaONFJC)MIL209956(EXLCZ)99100000000048765620080515d2008 uy 0engur|n|---|||||txtccrFundamental tax reform issues, choices, and implications /edited by John W. Diamond and George R. ZodrowCambridge, Mass. MIT Press©20081 online resource (567 p.)Papers presented at a conference held at the James A. Baker III Institute for Public Policy at Rice University, in Apr. 2006.0-262-04247-9 Includes bibliographical references (p. [501] - 527) and index.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 Issues6 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; IndexIn 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.TaxationUnited StatesCongressesCorporationsTaxationUnited StatesCongressesECONOMICS/Public EconomicsSOCIAL SCIENCES/Political Science/Public Policy & LawTaxationCorporationsTaxation336.2/050973Diamond John W1516100Zodrow George R141244OCoLC-POCoLC-PBOOK9910781926403321Fundamental tax reform3752333UNINA