Fundamental tax reform : issues, choices, and implications /

In this work, experts on tax policy examine the complex issues involved in fundamental tax reform, including the relative merits of income-based and consumption-based taxation. Other papers consider topics such as the effect of tax reform on businesses, especially on their investment behaviour, and...

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Bibliographic Details
Other Authors: Diamond, John W., Zodrow, George R.
Format: eBook
Language:English
Published: Cambridge, Mass. : MIT Press, ©2008.
Subjects:
Online Access:Connect to the full text of this electronic book
Description
Summary:In this work, experts on tax policy examine the complex issues involved in fundamental tax reform, including the relative merits of income-based and consumption-based taxation. Other papers consider topics such as the effect of tax reform on businesses, especially on their investment behaviour, and international taxation issues.
Item Description:Papers presented at a conference held at the James A. Baker III Institute for Public Policy at Rice University, in Apr. 2006.
Physical Description:1 online resource (xx, 546 pages) : illustrations
ISBN:9780262271707
0262271702
0262042479
9780262042475
9781435643482
1435643488
1282099566
9781282099562
DOI:10.7551/mitpress/9780262042475.001.0001