Fundamental Tax Reform : Issues, Choices, and Implications.

Intro -- Contents -- Contributors -- List of Figures -- List of Tables -- Foreword by James A. Baker III -- Preface -- Introduction: Is It Time for Fundamental Tax Reform? -- I Overviews -- 1 Tax Reform in the Twenty-first Century -- 2 Simplifying Assumptions: How Might the Politics of Consumption Tax Reform Affect (Impair) the End Product? -- II Business Issues -- 3 Is Tax Reform Good for Business? Is a Pro-business Tax Policy Good for America? -- 4 Taxation and Business Behavior: A Review of the Recent Literature -- 5 Consumption Tax Reform: Changes in Business Equity and Housing Prices -- III International Business Issues -- 6 Corporation Tax Incidence: Reflections on What Is Known, Unknown, and Unknowable -- 7 Corporate Taxes in the World Economy: Reforming the Taxation of Cross-border Income -- IV Individual Issues -- 8 Evidence of Tax-Induced Individual Behavioral Responses -- 9 Comparing Average and Marginal Tax Rates under the FairTax and the Current System of Federal Taxation -- 10 Behavioral Economics and Fundamental Tax Reform -- Bibliography -- Index.

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.

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Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.