Download or read book Incremental and Fundamental Tax Reform written by and published by . This book was released on 2003 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Incremental Versus Fundamental Tax Reform and the Top One Percent written by Deborah A. Geier and published by . This book was released on 2003 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book United States Tax Reform in the 21st Century written by George R. Zodrow and published by Cambridge University Press. This book was released on 2008-10-14 with total page 364 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax reform debates in the United States have for some time been dominated by the question of whether the existing corporate and individual income tax system should be replaced with some form of a national consumption tax. This book contains essays by a group of internationally recognized tax experts who describe the current state of the art in economic thinking on the issue of whether fundamental tax reform is preferable to continued incremental reform of the existing income tax. The collection covers a wide range of tax policy issues related to consumption tax reforms, including their economic effects, distributional consequences, effects on administrative and compliance costs, transitional issues and the political aspects of fundamental tax reform, and international comparisons.
Download or read book Economic Effects of Fundamental Tax Reform written by Henry Aaron and published by Brookings Institution Press. This book was released on 2010-12-01 with total page 544 pages. Available in PDF, EPUB and Kindle. Book excerpt: The tax system profoundly affects countless aspects of private behavior. It is a powerful policy influence on the distribution of income and it is the one aspect of government that almost every citizen cannot avoid. With tax reform high on the political agenda, this book brings together studies of leading tax economists and lawyers to assess the various reform proposals and examine the effects of tax reform in several distinct areas. Together, these studies and comments on them present a balanced evaluation of professional opinion on the issues that will be critical in the tax reform debate. The book addresses annual and lifetime distributional effects, saving, investment, transitional problems, simplification, home ownership and housing prices, charitable groups, international taxation, financial intermediaries and insurance, labor supply, and health insurance. In addition to Henry Aaron and William Gale, the contributors include Alan Auerbach, University of California, Berkeley; David Bradford, Princeton University; Charles Clotfelter, Duke University; Eric Engen, Federal Reserve; Don Fullerton, University of Texas; Jon Gruber, Massachusetts Institute of Technology; Patric Hendershott, Ohio State; David Ling, University of Florida; Ronald Perlman, Covington & Burling; Diane Lim Rogers, Congressional Budget Office; John Karl Scholz, University of Wisconsin; Joel Slemrod, University of Michigan; and Robert Triest, University of California, Davis.
Download or read book Fundamental Tax Reform written by John W. Diamond and published by MIT Press. This book was released on 2008 with total page 567 pages. Available in PDF, EPUB and Kindle. Book excerpt: Papers presented at a conference held at the James A. Baker III Institute for Public Policy at Rice University, in Apr. 2006.
Download or read book Toward Fundamental Tax Reform written by Kevin A. Hassett and published by A E I Press. This book was released on 2005 with total page 188 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax experts across the political spectrum agree that the current rate structure is not rational and that potential gains from reform could be remarkable. Accordingly, tax reform is widely viewed as desirable. However, there is not a clear consensus on what reforms are most desirable or feasible. In Toward Fundamental Tax Reform, eleven leading tax scholars, including a Nobel Prize winner, outline their ideas about tax reform. The original essays provide readers with concise but varying perspectives on the possibilities of tax reform. They also focus attention on key questions in the scholarly debate: Would a different tax code dramatically alter the functioning of the economy? How much damage does the current law do? Can relatively small changes to the tax code deliver most of the benefits of more dramatic reforms like the flat tax? Are political forces that oppose efficient tax systems simply too powerful to overcome? Will tax reform inevitably harm the poor? Can a tax reform, if enacted, be sustained?
Download or read book U S Corporate Income Tax Reform and its Spillovers written by Kimberly Clausing and published by International Monetary Fund. This book was released on 2016-09-07 with total page 47 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the main distortions of the U.S. corporate income tax (CIT), focusing on its international aspects, and proposes a set of reforms to alleviate them. A bold reform to replace the CIT with a corporate-level rent tax could induce efficiency-enhancing reform of the international tax system. Since fundamental reform is politically difficult, this paper also proposes an incremental reform that would reduce tax expenditures, reduce the CIT rate to 25-28 percent, and impose a minimum rent tax on foreign earnings. Finally, this paper analyzes empirically the likely impact of the incremental on corporate revenues outside the U.S.: Though a U.S. rate cut would likely lower revenues elsewhere, implementation of a strong minimum tax could more than offset that effect for most countries with effective tax rates above 15 percent.
Download or read book Blueprints for Basic Tax Reform written by United States. Department of the Treasury and published by . This book was released on 1977 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Fundamental Tax Reform written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 2001 with total page 630 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Slaying Leviathan written by Leslie Carbone and published by Potomac Books, Inc.. This book was released on 2009 with total page 259 pages. Available in PDF, EPUB and Kindle. Book excerpt: Explores the moral dimension of tax policy and calls for a fundamental tax reform
Download or read book Fundamental Tax Reform and Corporate Finance written by William M. Gentry and published by A E I Press. This book was released on 1997 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The authors describe the major effects of fundamental tax reform on corporate financial policy and summarize economists' knowledge of the magnitude of these different effects.
Download or read book Behavioral Economics and Fundamental Tax Reform written by Edward J. McCaffery and published by . This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most common use of the insights of behavioral economics in the cause of fundamental tax reform has been to argue for the employment of ad hoc tax-favored savings vehicles - such as individual retirement accounts (IRAs), medical, and educational savings accounts, and so on - within an income-tax framework. There is no reason under a rational life-cycle model of individual savings behavior why these ad hoc vehicles should work, to increase savings on the micro (individual) or macro (collective social) levels, whether they follow the postpaid approach of traditional IRAs or the prepaid approach of Roth IRAs. Prepaid accounts generate a windfall gain to existing savers, and offer no cash-flow relief for current non-savers to help them save. Postpaid accounts can be easily arbitraged by borrowing, or dissaving. Proponents of these plans thus point to lessons from behavioral economics, arguing that myopic individuals who use mental accounts might be led to save by the special vehicles. This essay takes exception to this standard view. It argues that this view of matters misconceives basic principles of behavioral economics, using ad hoc findings in an ad hoc fashion to justify ad hoc, incremental reform. Best understood, behavioral economics suggests that ad hoc tax favored plans will not work. This counter-theory is supported by the data, which show, broadly, decades of ad hoc tax-favored vehicles within the Internal Revenue Code, with more apparently on the way, matched by convincing evidence of little or no savings by most Americans, and little savings in the aggregate. The essay concludes by suggesting that a happier, more stable marriage of behavioral economics and fundamental tax reform suggests fundamental, not incremental, reform of the tax system.
Download or read book Transition Costs of Fundamental Tax Reform written by Kevin A. Hassett and published by American Enterprise Institute. This book was released on 2001 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: Transition costs surround debates over fundamental tax reform. Calculations of transition costs have followed the setup pioneered by Alan Auerbach and Larry Kotlikoff. In this volume, the authors focus on the most critical transition issues from the political perspective.
Download or read book Lifting the Burden written by Dale W. Jorgenson and published by . This book was released on 2002 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Economic and Political Perspectives on Recent Tax Reform in the United States written by Michael J. Boskin and published by . This book was released on 1987 with total page 74 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Blueprints for Basic Tax Reform written by David F. Bradford and published by . This book was released on 1984 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines blueprints for a tax based on income and a tax based on consumption.
Download or read book Fundamental Tax Reform written by United States. Congress and published by Createspace Independent Publishing Platform. This book was released on 2017-12-24 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt: Fundamental tax reform : hearing before the Committee on Ways and Means, U.S. House of Representatives, One Hundred Twelfth Congress, first session, January 20, 2011.
