Taxing Ourselves: A Citizen's Guide to the Great Debate Over Tax Reform - Couverture rigide

Bakija, Jon; Slemrod, Joel

 
9780262193757: Taxing Ourselves: A Citizen's Guide to the Great Debate Over Tax Reform
Couverture rigide
ISBN 10 : 0262193752 ISBN 13 : 9780262193757
Editeur : The MIT Press, 1996

Synopsis

Who should pay taxes, how should they be collected, and how do they affect the economy? Should the income tax be tinkered with, replaced with a flat tax or left alone? Here, Joel Slemrod and Jon Bakija bring together all of the data, analytical insight and related material bearing on tax reform to explore the fundamental questions and choices inherent in tax policymaking. "Taxing Ourselves" begins with a concise overview of the US tax system as it exists in the 1990s, offering historical and international perspectives on taxation. It examines the criteria that should serve as guides for tax policy - fairness, the promotion of economic prosperity, and simplicity - and explores the controversies and difficulties related to each one. Crucial questions about how the burden of our tax system is actually distributed and the economic effects of taxation are addressed. Slemrod and Bakija review the key elements of fundamental tax reform proposals, including a single rate, a clean base, and a consumption case. Finally they take a detailed look at the major alternatives for tax reform, providing concise guidelines that will make clear the choices involved in tax policy.

Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.

À propos de l?auteur

Jon Bakija is Associate Professor of Economics at Williams College and Visiting Associate Professor of Law at Cornell University Law School, 2007-2008.

Joel Slemrod is Paul W. McCracken Collegiate Professor of Business Economics and Public Policy and Professor of Economics at the University of Michigan, where he is also Director of the Office of Tax Policy Research.

Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.

Éditeur
The MIT Press
Date d'édition
1996
Langue
anglais
ISBN 10 
0262193752
ISBN 13 
9780262193757
Reliure
Relié
Nombre de pages
304
Coordonnées du fabricant
non disponible
Personne responsable
non disponible

Autres éditions populaires du même titre

9780262194297: Taxing Ourselves, second edition: A Citizen's Guide to the Great Debate over Tax Reform

Edition présentée

ISBN 10 :  0262194295 ISBN 13 :  9780262194297
Editeur : The MIT Press, 2000
Couverture rigide