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FUNDAMENTAL TAX REFORM: ISSUES, CHOICES, AND IMPLICATIONS 2008 (H) ~限量供應~
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ISBN: 9780262042475
類別: 經濟學Economics
出版社: MIT PRESS
作者: DIAMOND
年份: 2008
裝訂別: 精裝
頁數: 546
定價: 1,350
售價: 1,215
原幣價: USD 32.00
狀態: 缺書
Reform of the federal income tax system has become a perennial item on the domestic policy agenda of the United States, although there is considerable uncertainty over specifics. Indeed the recent report of the President's Advisory Panel on Federal Tax Reform recommended not one but two divergent policy directions (and included extensive discussion of a third). In Fundamental Tax Reform, top experts in tax policy discuss a wide range of issues raised by the prospect of significant tax reform, identifying the most critical questions and considering whether the answers are known, unknown--or unknowable.

The debates over tax reform usually concern the advantages and disadvantages of income-based taxation as opposed to any of the several alternative forms of consumption-based taxation. The book opens with chapters that discuss the strengths, weaknesses, and political feasibility of these options. Other chapters consider the effects of tax reforms on businesses, especially their investment behavior, and include a discussion of possible problems in any transition to a consumption-based tax; international taxation issues arising in an era of globalization; and individual behavioral response to tax reform, including a view of the topic from the perspective of the relatively new field of behavioral economics.

Table of Contents

Contributors xiii

List of Figures xiii

List of Tables xv

Foreword by Secretary James A. Baker III xvii

Preface xix

Introduction: Is It Time for Fundamental Tax Reform?
John W. Diamond and George R. Zodrow 1

I Overviews

1 Tax Reform in the Twenty-first Century
Alan J. Auerbach 27

Discussion
Henry J. Aaron 61

Discussion
James M. Poterba 67

2 Simplifying Assumptions
How Might the Politics of Consumption Tax Reform Affect (Impair) the End Product?
Daniel Shaviro 75

Discussion
James Alm 125

Discussion
George K. Yin 133

II Business Issues

3 Is Tax Reform Good for Business?
Is a Pro-business Tax Policy Good for America?
Joel Slemrod 143

Discussion
Robert D. Dietz 171

Discussion
Thomas S. Neubig 181

4 Taxation and Business Behavior
A Review of the Recent Literature
Kevin A. Hassett and Kathryn Newmark 191

Discussion
Robert S. Chirinko 215

Discussion
Timothy S. Gunning 223

5 Consumption Tax Reform
Changes in Business Equity and Housing Prices
John W. Diamond and George R. Zodrow 227

Discussion
Assisted by Leornard E. Burman 261

Discussion
Alan D. Viard 267

III International Business Issues

6 Corporation Tax Incidence
Reflections on What Is Known, Unknown, and Unknowable
Arnold C. Harberger 283

Discussion
Malcolm Gillis 309

Discussion
Jane G. Gravelle 313

7 Corporate Taxes in the World Economy
Reforming the Taxation of Cross-border Income
Harry Grubert and Roseanne Altshuler 319

Discussion
Charles L. Ballard 355

Discussion
Roger H. Gordon 359

IV Individual Issues

8 Evidence of Tax-Induced Individual Behavioral Responses
Thomas J. Kniesner and James P. Ziliak 375

Discussion
Emmanuel Saez 413

Discussion
Robin Sickles 417

9 Comparing Average and Marginal Tax Rates under the FairTax and the Current System of Federal Taxation
Laurence J. Kotlikoff and David Rapson 421

Discussion
Jane G. Gravelle 443

Discussion
Peter Mieszkowski 447

10 Behavioral Economics and Fundamental Tax Reform
Edward J. McCaffery 455

Discussion
Pamela H. Moomau 485

Discussion
Jeff Strnad 493

Bibliography 501

Index 529
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