Research Catalog

Title

Fundamental tax reform : issues, choices, and implications / edited by John W. Diamond and George R. Zodrow.

Publication

Cambridge, Mass. : MIT Press, c2008.

Items in the Library & Off-site

Details

Additional Authors

• Diamond, John W.
• Zodrow, George R.

Description

xx, 546 p. : ill.; 24 cm.

Summary

Papers presented at a conference held at the James A. Baker III Institute for Public Policy at Rice University, in Apr. 2006.

Subject

• Taxation > United States > Congresses
• Corporations > Taxation > United States > Congresses

Genre/Form

Conference papers and proceedings

Note

• Papers presented at a conference held at the James A. Baker III Institute for Public Policy at Rice University, in Apr. 2006.

Bibliography (note)

• Includes bibliographical references (p. [501]-527) and index.

Contents

Tax reform in the twenty-first century -- Simplifying assumptions: how might the politics of consumption tax reform affect (impair) the end product? -- Is tax reform good for business? Is a pro-business tax policy good for America? -- Taxation and business behavior: a review of the recent literature -- Consumption tax reform: changes in business equity and housing prices -- Corporation tax incidence: reflections on what is known, unknown and unknowable -- Corporate taxes in the world economy: reforming the taxation of cross-border income -- Evidence of tax-induced individual behavioral responses -- Comparing average and marginal tax rates under the FairTax and the current system of federal taxation -- Behavioral economics and fundamental tax reform.

ISBN

9780262042475 (hardcover : alk. paper)

LCCN

^^2007018934

OCLC

• 125403252
• SCSB-10248446

Owning Institutions

Harvard Library