Alan 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...
Recent studies by the US Treasury Department and the Meade Committee in Britain have one thing in co...
This Article focuses on two proposals to revise the federal income tax system: the Armey flat tax an...
Though the presidential election of 2012 is still some time away, national politics have been in the...
Alan Viard’s chapter, “Fundamental Tax Reform: A Comparison of Three Options” is a thoughtful, even-...
The contributors discuss the issuess of taxation and tax reform from diverse perspectives and show t...
This paper contributes to the tax reform debate. Using a quantitative exercise, I compare the e¤ects...
The emerging debate on fundamental tax reform in the United States is focused too narrowly. The key ...
Over the past several years, there have been a series of proposals to replace the U.S. income tax. T...
Reviewing, President\u27s Advisory Panel on Federal Tax Reform, Simple, Fair, and Pro-Growth: Propos...
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...
Economic analysts generally have a more dispassionate attitude toward the subject. They are interest...
Lawmakers from both parties are proposing sweeping changes in the income tax system, but they achiev...
Over the last decade, it has become increasingly evident that our current federal income tax is too ...
The public choice approach to tax reform involves a number of distinguishable strands. In the first ...
Recent studies by the US Treasury Department and the Meade Committee in Britain have one thing in co...
This Article focuses on two proposals to revise the federal income tax system: the Armey flat tax an...
Though the presidential election of 2012 is still some time away, national politics have been in the...
Alan Viard’s chapter, “Fundamental Tax Reform: A Comparison of Three Options” is a thoughtful, even-...
The contributors discuss the issuess of taxation and tax reform from diverse perspectives and show t...
This paper contributes to the tax reform debate. Using a quantitative exercise, I compare the e¤ects...
The emerging debate on fundamental tax reform in the United States is focused too narrowly. The key ...
Over the past several years, there have been a series of proposals to replace the U.S. income tax. T...
Reviewing, President\u27s Advisory Panel on Federal Tax Reform, Simple, Fair, and Pro-Growth: Propos...
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...
Economic analysts generally have a more dispassionate attitude toward the subject. They are interest...
Lawmakers from both parties are proposing sweeping changes in the income tax system, but they achiev...
Over the last decade, it has become increasingly evident that our current federal income tax is too ...
The public choice approach to tax reform involves a number of distinguishable strands. In the first ...
Recent studies by the US Treasury Department and the Meade Committee in Britain have one thing in co...
This Article focuses on two proposals to revise the federal income tax system: the Armey flat tax an...
Though the presidential election of 2012 is still some time away, national politics have been in the...