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

Bakija, Jon; Slemrod, Joel

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.

A propos du livre

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.

Détails de l'édition

• 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