United States Tax Reform in the 21st Century

ISBN: 9780521084901 出版年：2002 页码：360 George R Zodrow Peter Mieszkowski Cambridge University Press

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 5. International aspects of fundamental tax reform Charles L. Ballard 6. Distributive analysis of fundamental tax Peter Mieszkowski and Michael G. Palumbo 7. The role of administrative issues in tax reform: simplicity, compliance, and administration William G. Gale and Janet Holtzblatt 8. Evaluating NRST 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 contemporary debate on consumption taxes Malcolm Gillis 11. The politics and ideology of fundamental tax reform Joe Barnes Bibliography Index.