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[null,"1.","Record Nr.",null,"UNINA9910451573803321"]
[null,null,"Titolo",null,"Fundamental tax reform [[electronic resource] ] : issues, choices, and implications / / edited by John W. Diamond and George R. Zodrow"]
[null,null,"Pubbl/distr/stampa",null,"Cambridge, Mass., : MIT Press, c2008"]
[null,null,"ISBN",null,"1-282-09956-6"]
[{"$nulls":4},"9786612099564"]
[{"$nulls":4},"0-262-27170-2"]
[{"$nulls":4},"1-4356-4348-8"]
[null,null,"Descrizione fisica",null,"1 online resource (567 p.)"]
[null,null,"Disciplina",null,"336.2/050973"]
[null,null,"Soggetti",null,"Taxation - United States"]
[{"$nulls":4},"Corporations - Taxation - United States"]
[{"$nulls":4},"Electronic books."]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Papers presented at a conference held at the James A. Baker III Institute for Public Policy at Rice   University, in Apr. 2006."]
[null,null,null,"Nota di bibliografia","Includes bibliographical references (p. [501] - 527) and index."]
[null,null,"Nota di contenuto",null,"Contents; Contributors; List of Figures; List of Tables; Foreword by James A. Baker III; Preface; Introduction: Is It Time for Fundamental Tax Reform?; I Overviews; 1 Tax Reform in the Twenty-first Century; 2 Simplifying Assumptions: How Might the Politics of Consumption Tax Reform Affect (Impair) the End Product?; II Business Issues; 3 Is Tax Reform Good for Business? Is a Pro-business Tax Policy Good for America?; 4 Taxation and Business Behavior: A Review of the Recent Literature; 5 Consumption Tax Reform: Changes in Business Equity and Housing Prices; III International Business Issues"]
[{"$nulls":4},"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"]
[null,null,null,"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 "]
[{"$nulls":4},"their investment behaviour, and international taxation issues."]