Buch, Englisch, 562 Seiten, Format (B × H): 161 mm x 237 mm, Gewicht: 1016 g
Buch, Englisch, 562 Seiten, Format (B × H): 161 mm x 237 mm, Gewicht: 1016 g
ISBN: 978-0-262-02470-9
Verlag: Penguin Random House LLC
The papers in this volume reflect David Bradford's dual experience as a theoretical
economist and as Deputy Assistant Secretary of the United States Treasury for Tax Policy and
Director of the Treasury's Office of Tax Analysis. While at the Treasury, Bradford was involved in
producing the 1977 report entitled Blueprints for Basic Tax Reform. Blueprints describes two models
for fundamental income tax reform. One is based on the Haig-Simons income concept, which still
dominates American income tax thinking. The other, which builds on an intellectual tradition dating
back to John Stuart Mill, is based on consumption. Eventually Bradford became convinced that the
politically unpopular consumption-based model was the superior one. Since he left the Treasury, much
of his professional focus has been on economic analysis of the income tax system and on tax policy
advocacy.The book is divided into four parts. Part I covers the broad issues involved in comparing
income to consumption as a tax base. Part II, which presents some of the most interesting analytical
challenges concerning income and consumption taxes, contains the most technical papers in the
collection. Part III addresses the potential deployment of the consumption approach to taxation.
Moving in another direction, Part IV focuses on savings and investment, in particular the gap
between the statistical evidence of rates of saving and investment and the economic theory that
describes this behavior.
