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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 for some time been dominated by 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 by a group of internationally recognized tax experts who describe the current state of the art in economic thinking on the issue of whether fundamental tax reform is preferable to continued incremental reform of the existing income tax. The collection covers a wide 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.

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Book Details

ISBN: 9780521803830
ISBN-10: 0521803837
Format: Hardback
(228mm x 152mm x 21mm)
Pages: 360
Imprint: Cambridge University Press
Publisher: Cambridge University Press
Publish Date: 1-Apr-2002
Country of Publication: United Kingdom

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