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Description - United States Tax Reform in the 21st Century by George R. Zodrow

Tax reform debates in the United States have focused on the question of whether the existing corporate and individual income tax system should be replaced with some form of a national consumption tax. This book contains essays written by internationally recognized tax experts who describe the current state in economic thinking on the issue of whether fundamental tax reform is preferable to continued incremental reform of the existing income tax. The papers were originally commissioned by the James A. Baker III Institute for Public Policy at Rice University, Houston. The collection covers a range of tax policy issues related to consumption tax reforms, including their economic effects, distributional consequences, effects on administrative and compliance costs, transitional issues and the political aspects of fundamental tax reform, and international comparisons. The book will serve as a comprehensive guide to the ongoing tax reform debate to tax policy makers and the general electorate.

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Book Details

ISBN: 9780521084901
ISBN-10: 0521084903
Format: Paperback
(228mm x 152mm x 19mm)
Pages: 364
Imprint: Cambridge University Press
Publisher: Cambridge University Press
Publish Date: 14-Oct-2008
Country of Publication: United Kingdom

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