Add to ORKGAlan Viard’s chapter, “Fundamental Tax Reform: A Comparison of Three Options” is a thoughtful, even-handed, and most worthwhile contribution to the analysis of major reforms that, if adopted, would move the tax system strongly in the direction of taxing consumption. The chapter nicely illustrates the complexity of the tax reform problem by exposing a range of available reform options, with an accompanying range of welfare implications. Even among tax reforms with common objectives, there can be strongly differing economic and distributional consequences. Furthermore, otherwise-similar reforms can and do appeal to very different political constituencies...
Proposals for fundamental reform of the federal tax code are receiv-ing increased attention in the b...
we described a few of the proposals for moving to a consumption-based taxation system. Advocates of ...
Tax reform debates in the United States have focused on the question of whether the existing corpora...
Alan Viard’s chapter, “Fundamental Tax Reform: A Comparison of Three Options” is a thoughtful, even-...
This paper contributes to the tax reform debate. Using a quantitative exercise, I compare the e¤ects...
The public choice approach to tax reform involves a number of distinguishable strands. In the first ...
A consumption tax amounts to exempt savings from taxation. As such, it would have important distribu...
Over the past several years, there have been a series of proposals to replace the U.S. income tax. T...
The current debate in the United States about whether the income tax should be replaced with a consu...
For the past thirty-five years, the debate on fundamental tax reform in the United States has center...
Consumption taxes are more effective than income taxes in encouraging national savings. This is beca...
In any serious discussion of tax reform the relative roles of the politician and the economist need ...
This paper provides a new framework for evaluating the welfare effects of tax reforms. It is shown t...
This paper considers the arguments regarding the choice between an ideal income tax and an ideal con...
Tax reform is one of those motherhood issues-everybody\u27s for it. Election year 1972 generated man...
Proposals for fundamental reform of the federal tax code are receiv-ing increased attention in the b...
we described a few of the proposals for moving to a consumption-based taxation system. Advocates of ...
Tax reform debates in the United States have focused on the question of whether the existing corpora...
Alan Viard’s chapter, “Fundamental Tax Reform: A Comparison of Three Options” is a thoughtful, even-...
This paper contributes to the tax reform debate. Using a quantitative exercise, I compare the e¤ects...
The public choice approach to tax reform involves a number of distinguishable strands. In the first ...
A consumption tax amounts to exempt savings from taxation. As such, it would have important distribu...
Over the past several years, there have been a series of proposals to replace the U.S. income tax. T...
The current debate in the United States about whether the income tax should be replaced with a consu...
For the past thirty-five years, the debate on fundamental tax reform in the United States has center...
Consumption taxes are more effective than income taxes in encouraging national savings. This is beca...
In any serious discussion of tax reform the relative roles of the politician and the economist need ...
This paper provides a new framework for evaluating the welfare effects of tax reforms. It is shown t...
This paper considers the arguments regarding the choice between an ideal income tax and an ideal con...
Tax reform is one of those motherhood issues-everybody\u27s for it. Election year 1972 generated man...
Proposals for fundamental reform of the federal tax code are receiv-ing increased attention in the b...
we described a few of the proposals for moving to a consumption-based taxation system. Advocates of ...
Tax reform debates in the United States have focused on the question of whether the existing corpora...