Fundamental Tax Reform: Issues, Choices, and Implications

Erscheinungsjahr 2008
ISBN: 978-0-262-04247-5
Verlag: MIT Press

Buch, Englisch, 544 Seiten, Format (B × H): 161 mm x 231 mm, Gewicht: 857 g

Reihe: Mit Press

Leading experts on tax policy examine the complex issues involved in fundamental tax reform, including the relative merits of income-based and consumption-based taxation.Reform of the federal income tax system has become a perennial item on the domestic policy 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 one but two divergent policy directions (and included extensive discussion of a third). In Fundamental Tax Reform, top experts in tax policy discuss a wide range of issues raised by the prospect of significant tax reform, identifying the most critical questions and considering whether the answers are known, unknown—or unknowable. The debates over tax reform usually concern the advantages and disadvantages of income-based taxation as opposed to any of the several alternative forms of consumption-based taxation. The book opens with chapters that discuss the strengths, weaknesses, and political feasibility of these options. Other chapters consider the effect of tax reform on businesses, especially their investment behavior, and include a discussion of possible problems in any transition to a consumption-based tax; international taxation issues arising in an era of globalization; and individual behavioral response to tax reform, including a view of the topic from the perspective of the relatively new field of behavioral economics. Contributors
Rosanne 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 Yin

Autoren/Hrsg.

Diamond, John W.

Zodrow, George R.

Weitere Mitwirkende

Iii, James A. Baker

III, James A. Baker

Aaron, Henry J.

Alm, James

Altshuler, Rosanne

Auerbach, Alan J.

Ballard, Charles L.

Burman, Leonard E.

Chirinko, Robert S.

Dietz, Robert D.

Gillis, Malcolm

Gordon, Roger H.

Gravelle, Jane G.

Grubert, Harry

Gunning, Timothy S.

Harberger, Arnold C.

Hassett, Kevin A.

Kniesner, Thomas J.

Kotlikoff, Laurence J.

McCaffery, Edward J.

Mieszkowski, Peter

Moomau, Pamela

Neubig, Thomas S.

Newmark, Kathryn G.

Poterba, James M.

Rapson, David

Saez, Emmanuel

Shaviro, Daniel

Sickles, Robin

Slemrod, Joel

Strnad, Jeff

Viard, Alan D.

Yin, George

Ziliak, James P.

Fachgebiete

• Wirtschaftswissenschaften Volkswirtschaftslehre Öffentliche Finanzwirtschaft, Besteuerung
• Wirtschaftswissenschaften Volkswirtschaftslehre Volkswirtschaftslehre Allgemein Wirtschaftstheorie, Wirtschaftsphilosophie

Über Autor(innen)

Kotlikoff, Laurence J.
Laurence J. Kotlikoff, one of the nation's leading experts on fiscal policy, national saving, and personal finance and a columnist for Bloomberg, is Professor of Economics at Boston University. His writings and views appear in Forbes, the Economist, the Financial Times, the Wall Street Journal, the New York Times, and other leading media outlets.

Chirinko, Robert S.
Robert S. Chirinko is Professor of Finance at the University of Illinois at Chicago.

Zodrow, George R.
George R. Zodrow is Allyn R. and Gladys M. Cline Chair of Economics and Rice Scholar, Baker Institute for Public Policy, at Rice University.

Gravelle, Jane G.
Jane Gravelle is a Senior Specialist in Economic Policy at the Congressional Research Service at the United States Congress.

Aaron, Henry J.
Henry J. Aaron is Senior Fellow in Economic Studies and The Bruce and Virginia MacLaury Chair at the Brookings Institution.

Slemrod, Joel
Joel Slemrod is Paul W. McCracken Collegiate Professor of Business Economics and Public Policy and Professor of Economics at the University of Michigan, where he is also Director of the Office of Tax Policy Research.

Diamond, John W.
John W. Diamond is Edward A. and Hermena Hancock Kelly Fellow in Public Finance at Rice University's James A. Baker III Institute for Public Policy.

Poterba, James M.
James M. Poterba is Mitsui Professor in the Department of Economics at MIT. He has been Director of the NBER Public Economics Research Program since 1991 and has edited volumes 6-20 of Tax Policy and the Economy.

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.