Toward fundamental tax reform

書誌事項

Toward fundamental tax reform

edited by Alan J. Auerbach and Kevin A. Hassett

AEI Press, c2005

大学図書館所蔵 件 / 16

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注記

Includes bibliographical references and index

収録内容

  • A tax system for the twenty-first century / David F. Bradford
  • Tax reform options in the real world / William G. Gale
  • A fair and balanced tax system for the twenty-first century / Michael J. Graetz
  • Guidelines for tax reform : the simple, progressive value-added consumption tax / Robert E. Hall
  • Would a consumption tax favor the rich? / R. Glenn Hubbard
  • Political and economic perspectives on taxes : excess burdens / Casey B. Mulligan
  • A tax reform caveat : in the real world, there is no perfect tax system / Ronald A. Pearlman
  • The elasticity of labor supply and the consequences for tax policy / Edward C. Prescott
  • My beautiful tax reform / Joel Slemrod

内容説明・目次

内容説明

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?

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