商品簡介
Reform of the federal income tax system has become a perennial item on the domesticpolicy agenda of the United States, although there is considerable uncertainty over specifics.Indeed the recent report of the President's Advisory Panel on Federal Tax Reform recommended not onebut two divergent policy directions (and included extensive discussion of a third). In FundamentalTax Reform, top experts in tax policy discuss a wide range of issues raised by the prospect ofsignificant tax reform, identifying the most critical questions and considering whether the answersare known, unknown--or unknowable. The debates over tax reform usually concern the advantages anddisadvantages of income-based taxation as opposed to any of the several alternative forms ofconsumption-based taxation. The book opens with chapters that discuss the strengths, weaknesses, andpolitical feasibility of these options. Other chapters consider the effect of tax reform onbusinesses, especially their investment behavior, and include a discussion of possible problems inany transition to a consumption-based tax; international taxation issues arising in an era ofglobalization; and individual behavioral response to tax reform, including a view of the topic fromthe perspective of the relatively new field of behavioral economics. ContributorsRosanne Altshuler,Alan J. Auerbach, John W. Diamond, Harry Grubert, Arnold C. Harberger, Kevin A. Hassett, Thomas J.Kniesner, Laurence J. Kotlikoff, Edward J. McCaffery, Kathryn Newmark, David Rapson, Daniel Shaviro,Joel Slemrod, James P. Ziliak, George R. ZodrowDiscussants James Alm, Henry J. Aaron, Charles L.Ballard, Leonard E. Burman, Robert S. Chirinko, Robert D. Dietz, Malcolm Gillis, Roger H. Gordon,Jane G. Gravelle, Timothy S. Gunning, James M. Poterba, Thomas S. Neubig, Alan Viard, George YinJohn W. Diamond is Edward and Hermena Kelly Fellow in Tax Policy and Adjunct Professor of Economicsat the Baker Institute for Public Policy, Rice University. George R. Zodrow is Professor ofEconomics and Rice Scholar at the Baker Institute and International Research Fellow at the Centrefor Business Taxation, Oxford University.
作者簡介
John W. Diamond is Edward and Hermena Kelly Fellow in Tax Policy and Adjunct Professor of Economics at the Baker Institute for Public Policy, Rice University.
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