Fundamental Tax Reform

Fundamental Tax Reform

Author: John W. Diamond

Publisher: MIT Press

Published: 2008

Total Pages: 567

ISBN-13: 0262042479

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Papers presented at a conference held at the James A. Baker III Institute for Public Policy at Rice University, in Apr. 2006.


Toward Fundamental Tax Reform

Toward Fundamental Tax Reform

Author: Kevin A. Hassett

Publisher: A E I Press

Published: 2005

Total Pages: 188

ISBN-13:

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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?


The X Tax in the World Economy

The X Tax in the World Economy

Author: David F. Bradford

Publisher: A E I Press

Published: 2004

Total Pages: 68

ISBN-13:

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This study explores how the tax design called the X tax could alleviate the complexities and avoidance opportunities plaguing the existing U.S. system for taxing international business income.


Tax Reform in Developing Countries

Tax Reform in Developing Countries

Author: Wayne R. Thirsk

Publisher: World Bank Publications

Published: 1997

Total Pages: 436

ISBN-13: 9780821339992

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Tax Reform in Developing Countries carefully examines the experience of eight developing countries that have undergone -- and in some instances are still undergoing -- significant and comprehensive tax reform. The countries are Bolivia, Colombia, Indonesia, Jamaica, Korea, Mexico, Morocco, and Turkey. It draws on their experiences to find lessons learned and to see how they may be applied to other countries on the road to tax reform. Equal attention is given to the process of tax reform, how it is implemented, and the substance or results of reform efforts. Throughout, the focus is on the practical rather than the theoretical aspects of tax reform.


A Good Tax

A Good Tax

Author: Joan Youngman

Publisher:

Published: 2016

Total Pages: 260

ISBN-13: 9781558443426

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In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.


Economic Effects of Fundamental Tax Reform

Economic Effects of Fundamental Tax Reform

Author: Henry Aaron

Publisher: Brookings Institution Press

Published: 2010-12-01

Total Pages: 540

ISBN-13: 0815707290

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The tax system profoundly affects countless aspects of private behavior. It is a powerful policy influence on the distribution of income and it is the one aspect of government that almost every citizen cannot avoid. With tax reform high on the political agenda, this book brings together studies of leading tax economists and lawyers to assess the various reform proposals and examine the effects of tax reform in several distinct areas. Together, these studies and comments on them present a balanced evaluation of professional opinion on the issues that will be critical in the tax reform debate. The book addresses annual and lifetime distributional effects, saving, investment, transitional problems, simplification, home ownership and housing prices, charitable groups, international taxation, financial intermediaries and insurance, labor supply, and health insurance. In addition to Henry Aaron and William Gale, the contributors include Alan Auerbach, University of California, Berkeley; David Bradford, Princeton University; Charles Clotfelter, Duke University; Eric Engen, Federal Reserve; Don Fullerton, University of Texas; Jon Gruber, Massachusetts Institute of Technology; Patric Hendershott, Ohio State; David Ling, University of Florida; Ronald Perlman, Covington & Burling; Diane Lim Rogers, Congressional Budget Office; John Karl Scholz, University of Wisconsin; Joel Slemrod, University of Michigan; and Robert Triest, University of California, Davis.