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| Material Type: | Internet resource |
|---|---|
| Document Type: | Book, Internet Resource |
| All Authors / Contributors: |
Joel Slemrod; Jon M Bakija |
| ISBN: | 0262195054 9780262195058 026269302X 9780262693028 |
| OCLC Number: | 53903600 |
| Description: | xii, 382 p. : ill. ; 23 cm. |
| Contents: | 1. Introduction -- Complaints about the current tax system -- A different way to tax -- Objections to radical reform -- Changes in the context of the current system -- The need for objective analysis -- What's ahead -- 2. An overview of the U.S. tax system -- How governments in the United States get their money -- International comparisons -- Historical perspectives on the U.S. tax system -- Personal income taxation -- Basic features of the U.S. corporate income tax -- The Social Security payroll tax -- Estate and gift taxes -- Conclusion -- 3. Fairness -- Vertical equity -- Horizontal equity : equal treatment of equals -- Transitional equity -- Conclusion -- 4. Taxes and economic prosperity -- Taxes and the business cycle -- Budget deficits and surpluses -- How much should government do? -- Tax cuts to force spending cuts versus surpluses to prepare for an aging population -- How taxes affect long-run economic prosperity : a first cut at the evidence -- How taxes affect economic prosperity : the specifics -- Conclusion -- 5. Simplicity and enforceability -- How complicated is our tax system? -- What makes a tax system complicated? -- Evasion and enforcement -- What facilitates enforcement? -- Conclusion -- 6. Elements of fundamental reform -- A single rate -- A consumption base -- A clean tax base -- Conclusion -- 7. What are the alternatives? -- How the consumption tax plans work -- At what rate? -- Simplicity and enforceability of the consumption tax plans -- Distributional effects of the consumption tax alternatives -- Economic effects of consumption tax plans -- Conclusion -- 8. Starting from here -- Integration : eliminating the double taxation of corporate income -- Corporate welfare and corporate tax shelters -- Inflation indexing -- Capital gains -- Savings incentives in the income tax -- The estate tax -- Simplifying the income tax -- Technological improvements and the promise of a return-free system -- Putting it all together : ideas for fundamental income tax reform -- A hybrid approach : combining a VAT with income taxation -- Conclusion -- 9. A voter's guide to the tax policy debate -- Tax cuts versus tax reform -- Tax cuts as a Trojan horse -- The devil is in the details -- The tax system can't encourage everything -- Fairness is a slippery concept but an important one -- Be skeptical of claims of economic nirvana -- The tax system can be improved. |
| Responsibility: | Joel Slemrod and Jon Bakija. |
| More information: |
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