Economic Effects of Fundamental Tax Reform

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Author :
Publisher : Brookings Institution Press
ISBN 13 : 9780815707295
Total Pages : 544 pages
Book Rating : 4.7/5 (72 download)

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Book Synopsis Economic Effects of Fundamental Tax Reform by : Henry Aaron

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.

The Economic Effects of Comprehensive Tax Reform

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Author :
Publisher : Congress
ISBN 13 :
Total Pages : 168 pages
Book Rating : 4.:/5 (319 download)

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Book Synopsis The Economic Effects of Comprehensive Tax Reform by :

Download or read book The Economic Effects of Comprehensive Tax Reform written by and published by Congress. This book was released on 1997 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt: I. Introduction -- II. Recent tax reform proposals -- III. Effects on the macroeconomy -- IV. Effects on the allocation of resources -- V. Effects on economic efficiency -- Appendix A. What will a consumption-based tax do to the price level and the value of existing assets? -- Appendix B. Simulation models and the saving response -- Appendix C. Fullerton-Rogers General-equilibrium model.

United States Tax Reform in the 21st Century

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Publisher : Cambridge University Press
ISBN 13 : 9780521084901
Total Pages : 364 pages
Book Rating : 4.0/5 (849 download)

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Book Synopsis United States Tax Reform in the 21st Century by : George R. Zodrow

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.

Fundamental Tax Reform

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Author :
Publisher : MIT Press
ISBN 13 : 0262042479
Total Pages : 567 pages
Book Rating : 4.2/5 (62 download)

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Book Synopsis Fundamental Tax Reform by : John W. Diamond

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.

The Economic Effects of Comprehensive Tax Reform

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Author :
Publisher :
ISBN 13 :
Total Pages : 85 pages
Book Rating : 4.:/5 (227 download)

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Book Synopsis The Economic Effects of Comprehensive Tax Reform by :

Download or read book The Economic Effects of Comprehensive Tax Reform written by and published by . This book was released on 1997 with total page 85 pages. Available in PDF, EPUB and Kindle. Book excerpt: A number of recent proposals for fundamental tax reform would replace the current federal income tax system with a comprehensive consumption-based tax. Objectives of tax reform include stimulating economic activity and promoting a more efficient allocation of resources. Many common features of recent proposals could achieve those results-for example, a broader tax base, more uniform rates, and a tax on consumption rather than income. This Congressional Budget Office (CBO) study analyzes the major economic effects of several tax reform plans and finds that much uncertainty surrounds the likelihood and magnitude of the economic gains from tax reform. The study focuses on the effects on saving and investment, output, and the allocation of resources within the economy, as well as the ultimate impacts of those changes on social well-being. The study was prepared at the request of Senators Pete Domenici, Robert Bennett, Joseph Biden, and Robert Kerrey and former Senator Sam Nunn.

Taxing Ourselves

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Publisher : MIT Press (MA)
ISBN 13 : 9780262692083
Total Pages : 320 pages
Book Rating : 4.6/5 (92 download)

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Book Synopsis Taxing Ourselves by : Joel Slemrod

Download or read book Taxing Ourselves written by Joel Slemrod and published by MIT Press (MA). This book was released on 1998-01 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: Who should pay taxes, how should they be collected, and how do they affect the economy? Should the income tax be tinkered with, replaced with a flat tax, or left alone? Cutting through the academic jargon and self-serving Washington-speak, Joel Slemrod and Jon Bakija bring together all of the data, analytical insight, and related material bearing on tax reform to explore the fundamental questions and choices inherent in tax policymaking. They review the key elements of fundamental tax reform proposals, including a single rate, a clean base, and a consumption base. Then they take a detailed look at the major alternatives for tax reform, providing concise guidelines that will make clear the choices involved in tax policy.

Understanding the tax reform debate background, criteria, & questions

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Author :
Publisher : DIANE Publishing
ISBN 13 : 1428934391
Total Pages : 77 pages
Book Rating : 4.4/5 (289 download)

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Book Synopsis Understanding the tax reform debate background, criteria, & questions by :

Download or read book Understanding the tax reform debate background, criteria, & questions written by and published by DIANE Publishing. This book was released on 2005 with total page 77 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Economic Effects of Comprehensive Tax Reform

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Publisher :
ISBN 13 : 9780788146305
Total Pages : 78 pages
Book Rating : 4.1/5 (463 download)

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Book Synopsis Economic Effects of Comprehensive Tax Reform by : Diane Lim Rogers

Download or read book Economic Effects of Comprehensive Tax Reform written by Diane Lim Rogers and published by . This book was released on 1997-06-01 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: Proposals for fundamental tax reform would replace the current Fed. income tax system with a comprehensive consumption- based tax. Objectives of tax reform include stimulating economic activity and promoting a more efficient allocation of resources. Some common features of recent proposals are a broader tax base, more uniform rates, and a tax on consumption. This study analyzes the major economic effects of several tax reform plans, focusing on the effects on saving and investment, output, and the allocation of resources within the economy, and the ultimate impacts of those changes on social well-being. Charts and tables.

Toward Fundamental Tax Reform

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Author :
Publisher : A E I Press
ISBN 13 :
Total Pages : 188 pages
Book Rating : 4.:/5 (321 download)

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Book Synopsis Toward Fundamental Tax Reform by : Kevin A. Hassett

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?

Economic and Political Perspectives on Recent Tax Reform in the United States

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Author :
Publisher :
ISBN 13 :
Total Pages : 74 pages
Book Rating : 4.X/5 (1 download)

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Book Synopsis Economic and Political Perspectives on Recent Tax Reform in the United States by : Michael J. Boskin

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:

Lifting the Burden

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Publisher :
ISBN 13 :
Total Pages : 36 pages
Book Rating : 4.:/5 (174 download)

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Book Synopsis Lifting the Burden by : Dale W. Jorgenson

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:

Transition Costs of Fundamental Tax Reform

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Author :
Publisher : American Enterprise Institute
ISBN 13 : 9780844741123
Total Pages : 148 pages
Book Rating : 4.7/5 (411 download)

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Book Synopsis Transition Costs of Fundamental Tax Reform by : Kevin A. Hassett

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.

Frontiers of Tax Reform

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Publisher :
ISBN 13 :
Total Pages : 228 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Frontiers of Tax Reform by : Michael J. Boskin

Download or read book Frontiers of Tax Reform written by Michael J. Boskin and published by . This book was released on 1996 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt: Papers presented at a conference held in Washington, D.C., in May 1995, sponsored by the Hoover Institution.

Tax Policy and Investment

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Author :
Publisher : American Enterprise Institute
ISBN 13 : 9780844770864
Total Pages : 94 pages
Book Rating : 4.7/5 (78 download)

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Book Synopsis Tax Policy and Investment by : Kevin A. Hassett

Download or read book Tax Policy and Investment written by Kevin A. Hassett and published by American Enterprise Institute. This book was released on 1999 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book studies topics relating to fundamental tax reform. The topics include, among others, the effects of taxation on household saving, the effects of reducing taxes on individuals' work effort, issues in the taxation of financial services, and international issues in consumption taxation.

Taxing Profit in a Global Economy

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Publisher : Oxford University Press
ISBN 13 : 0198808062
Total Pages : 401 pages
Book Rating : 4.1/5 (988 download)

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Book Synopsis Taxing Profit in a Global Economy by : Michael P. Devereux

Download or read book Taxing Profit in a Global Economy written by Michael P. Devereux and published by Oxford University Press. This book was released on 2020-09-29 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: The international tax system is in dire need of reform. It allows multinational companies to shift profits to low tax jurisdictions and thus reduce their global effective tax rates. A major international project, launched in 2013, aimed to fix the system, but failed to seriously analyse the fundamental aims and rationales for the taxation of multinationals' profit, and in particular where profit should be taxed. As this project nears its completion, it is becomingincreasingly clear that the fundamental structural weaknesses in the system will remain. This book, produced by a group of economists and lawyers, adopts a different approach and starts from first principles in order to generate an international tax system fit for the 21st century. This approach examines fundamental issues of principle and practice in the taxation of business profit and the allocation of taxing rights over such profit amongst countries, paying attention to the interests and circumstances of advanced and developing countries. Once this conceptual framework is developed, the book evaluates the existing system and potential reform options against it. A number of reform options are considered, ranging from those requiring marginal change to radically different systems. Some options have been discussed widely. Others, particularly Residual Profit Split systems and a Destination Based Cash-Flow Tax, are more innovative and have been developed at some length and in depth for the first time in this book. Their common feature is that they assign taxing rights partly/fully to the location of relatively immobile factors: shareholders or consumers.

Tax Policy and the Economy

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Publisher : MIT Press
ISBN 13 : 9780262661096
Total Pages : 276 pages
Book Rating : 4.6/5 (61 download)

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Book Synopsis Tax Policy and the Economy by : James M. Poterba

Download or read book Tax Policy and the Economy written by James M. Poterba and published by MIT Press. This book was released on 1998 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: Topics in this volume include Medicare reform, taxation and telecommunications, tax incentives for higher education, incentive effects of the Earned Income Tax Credit, the Social Security Earnings Test and the labor supply of older men, tax rate flexibility in consumption tax systems, fundamental tax reform and corporate finance, business transition issues in fundamental tax reform, and the effect of a consumption tax on the interest rate.This series presents recent research on the effects of taxation on economic performance and analyses of the effects of potential tax reforms. The research results appear in a form that is accessible to tax practitioners and policymakers. Topics in this volume include Medicare reform, taxation and telecommunications, tax incentives for higher education, incentive effects of the Earned Income Tax Credit, the Social Security Earnings Test and the labor supply of older men, tax rate flexibility in consumption tax systems, fundamental tax reform and corporate finance, business transition issues in fundamental tax reform, and the effect of a consumption tax on the interest rate.ContributorsDavid Bradford, David Cutler, Chris Edwards, Martin Feldstein, Leora Friedberg, William Gentry, Jerry Hausman, Caroline M. Hoxby, R. Glenn Hubbard, Jeffrey Liebman, Andrew Lyon, Peter Merrill, Mel Schwartz

The Encyclopedia of Taxation & Tax Policy

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Author :
Publisher : The Urban Insitute
ISBN 13 : 9780877667520
Total Pages : 522 pages
Book Rating : 4.6/5 (675 download)

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Book Synopsis The Encyclopedia of Taxation & Tax Policy by : Joseph J. Cordes

Download or read book The Encyclopedia of Taxation & Tax Policy written by Joseph J. Cordes and published by The Urban Insitute. This book was released on 2005 with total page 522 pages. Available in PDF, EPUB and Kindle. Book excerpt: "From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.