Research Catalog

Title

United States tax reform in the 21st century / edited by George R. Zodrow, Peter Mieszkowski.

Publication

Cambridge, U.K. ; New York : Cambridge University Press, 2002.

Items in the Library & Off-site

Details

Additional Authors

• Mieszkowski, Peter M.
• Zodrow, George R.

Description

xii, 346 p. : ill.; 24 cm.

Summary

Publisher Description (unedited publisher data) Tax reform debates in the United States have focused on 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 written by internationally recognized tax experts who describe the current state in economic thinking on the issue of whether fundamental tax reform is preferable to continued incremental reform of the existing income tax. The papers were originally commissioned by the James A. Baker III Institute for Public Policy at Rice University, Houston. The collection covers a 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. The book will serve as a comprehensive guide to the ongoing tax reform debate to tax policy makers and the general electorate. Library of Congress subject headings for this publication: Taxation United States, Income tax United States, Spendings tax United States.

Alternative Title

• U.S tax reform in the 21st century
• US tax reform in the 21st century

Subject

• Income tax > United States
• Spendings tax > United States
• Taxation > United States

Bibliography (note)

• Includes bibliographical references (p. 311-336) and index.

Processing Action (note)

• committed to retain

Contents

• 1. The fundamental question in fundamental tax reform / George R. Zodrow and Peter Mieszkowski -- 2. Behavioral responses to a consumption tax / Jane G. Gravelle -- 3. The economic impact of fundamental tax reform / Dale W. Jorgenson and Peter J. Wilcoxen -- 4. Capital income taxation in tax reform: implications for analysis of distribution and efficiency / R. Glenn Hubbard -- 6. Distributive analysis of fundamental tax reform / Peter Mieszkowski and Michael G. Palumbo -- 7. Then role of administyrative issues in tax reform: simplicity, compliance, and administration / William G. Gale and Janet Holtzblatt -- 8. Evaluating the national retail sales tax from a VAT perspective / Sijbren Cnossen -- 9. Transitional issues in the implementation of a flat tax or a national retail sales tax / George R. Zodrow -- 10. Historical and contemorary debate on consumption taxes / Malcolm Gillis.
• 11. The politics and ideology of fundamental tax reform / Joe Barnes.

ISBN

0521803837

LCCN

^^2001037348

OCLC

47054769

Owning Institutions

Harvard Library