LEADER 03858nam 22007334a 450 001 9910964524503321 005 20200520144314.0 010 $a9786612099564 010 $a9781282099562 010 $a1282099566 010 $a9780262271707 010 $a0262271702 010 $a9781435643482 010 $a1435643488 035 $a(CKB)1000000000487656 035 $a(EBL)3338792 035 $a(OCoLC)228112270 035 $a(SSID)ssj0000159797 035 $a(PQKBManifestationID)11164545 035 $a(PQKBTitleCode)TC0000159797 035 $a(PQKBWorkID)10181680 035 $a(PQKB)10107094 035 $a(StDuBDS)EDZ0000130745 035 $a(OCoLC)228112270$z(OCoLC)434574822$z(OCoLC)471125796$z(OCoLC)505533273$z(OCoLC)560650295$z(OCoLC)646740221$z(OCoLC)722651686$z(OCoLC)728046360$z(OCoLC)815776673$z(OCoLC)961559343$z(OCoLC)962620404$z(OCoLC)966202424$z(OCoLC)988529710$z(OCoLC)991985368$z(OCoLC)992041614$z(OCoLC)1037903594$z(OCoLC)1038673917$z(OCoLC)1045512253 035 $a(OCoLC-P)228112270 035 $a(MaCbMITP)7659 035 $a(Au-PeEL)EBL3338792 035 $a(CaPaEBR)ebr10223882 035 $a(CaONFJC)MIL209956 035 $a(MiAaPQ)EBC3338792 035 $a(FR-PaCSA)88800249 035 $a(FRCYB88800249)88800249 035 $a(EXLCZ)991000000000487656 100 $a20070510d2008 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 00$aFundamental tax reform $eissues, choices, and implications /$fedited by John W. Diamond and George R. Zodrow 205 $a1st ed. 210 $aCambridge, Mass. $cMIT Press$dc2008 215 $a1 online resource (567 p.) 300 $aPapers presented at a conference held at the James A. Baker III Institute for Public Policy at Rice University, in Apr. 2006. 311 08$a9780262042475 311 08$a0262042479 320 $aIncludes bibliographical references (p. [501] - 527) and index. 327 $aContents; 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 327 $a6 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 330 8 $aIn 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. 606 $aTaxation$zUnited States$vCongresses 606 $aCorporations$xTaxation$zUnited States$vCongresses 615 0$aTaxation 615 0$aCorporations$xTaxation 676 $a336.2/050973 701 $aDiamond$b John W$01792497 701 $aZodrow$b George R$0141244 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910964524503321 996 $aFundamental tax reform$94331161 997 $aUNINA