Book contents
- Frontmatter
- Contents
- List of Contributors
- Preface
- 1 Introduction: The Fundamental Question in Fundamental Tax Reform
- 2 Behavioral Responses to a Consumption Tax
- 3 The Economic Impact of Fundamental Tax Reform
- 4 Capital Income Taxation in Tax Reform: Implications for Analysis of Distribution and Efficiency
- 5 International Aspects of Fundamental Tax Reform
- 6 Distributive Analysis of Fundamental Tax Reform
- 7 The Role of Administrative Issues in Tax Reform: Simplicity, Compliance, and Administration
- 8 Evaluating the National Retail Sales Tax from a VAT Perspective
- 9 Transitional Issues in the Implementation of a Flat Tax or a National Retail Sales Tax
- 10 Historical and Contemporary Debate on Consumption Taxes
- 11 The Politics and Ideology of Fundamental Tax Reform
- Bibliography
- Index
Bibliography
Published online by Cambridge University Press: 23 October 2009
Book contents
- Frontmatter
- Contents
- List of Contributors
- Preface
- 1 Introduction: The Fundamental Question in Fundamental Tax Reform
- 2 Behavioral Responses to a Consumption Tax
- 3 The Economic Impact of Fundamental Tax Reform
- 4 Capital Income Taxation in Tax Reform: Implications for Analysis of Distribution and Efficiency
- 5 International Aspects of Fundamental Tax Reform
- 6 Distributive Analysis of Fundamental Tax Reform
- 7 The Role of Administrative Issues in Tax Reform: Simplicity, Compliance, and Administration
- 8 Evaluating the National Retail Sales Tax from a VAT Perspective
- 9 Transitional Issues in the Implementation of a Flat Tax or a National Retail Sales Tax
- 10 Historical and Contemporary Debate on Consumption Taxes
- 11 The Politics and Ideology of Fundamental Tax Reform
- Bibliography
- Index
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- United States Tax Reform in the 21st Century , pp. 311 - 336Publisher: Cambridge University PressPrint publication year: 2002