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Fundamental Tax Reform: Issues, Choices, and Implications

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  • John W. Diamond
    () (Rice University)
  • George R. Zodrow
    () (Rice University)

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Abstract

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 effects of tax reforms 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.

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Bibliographic Info

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This book is provided by The MIT Press in its series MIT Press Books with number 0262042479 and published in 2008.

Volume: 1
Edition: 1
ISBN: 0-262-04247-9
Handle: RePEc:mtp:titles:0262042479

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Web page: http://mitpress.mit.edu

Related research

Keywords: tax reform; domestic policy; behavioral economics;

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Cited by:
  1. Harry Grubert, 2009. "MNC Dividends, Tax Holidays and the Burden of the Repatriation Tax: Recent Evidence," Working Papers 0927, Oxford University Centre for Business Taxation.

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