Description
Leading economists and scholars discuss and debate current tax policy issues in non-technical language, illustrating how the principles of tax analysis can be applied to real-world issues. Among the topics addressed are the practical feasibility of consumption tax alternatives to the current income tax, the rationale and implications of devolution of fiscal responsibilities to state and local governments, the effect of tax policy on economic growth, and the value of local tax incentives designed to attract and retain business. This volume collects articles from the Symposium series of the National Tax Journal from 1993 to 1998.
Chapter
A federal retail salex tax The American retail sales tax: considerations on their structure, operations, and potential as a foundation for a federal sales tax
Would tax evasion and tax avoidance undermine a national retail sales tax?
Personal consumption taxes
Life under a personal consumption tax: some thoughts on working, saving and consuming in Nunn-Domenici' s tax world
The international implications of consumption tax proposals
3
Federalism and subfederal taxes
Fiscal Federalism Threading the fiscal labyrinth: some issues in fiscal decentralization
A policymaker's guide to fiscal decentralization
Fiscal decentralization and economic development
Federalism and reductions in the federal budget
Issues raised by the new federalism
Fiscal equalization and school finance
The case for equalizing aid
Fiscal equalization: an empty box?
Local Development Incentives
How would you know a good economic development policy if
you tripped over one? Hint: don't just count jobs
Paul N. Courant
Jobs, productivity, and local economic development: what implications does economic research have for the role of government?
4 Public finance in theory and practice
Distribution of tax burden
Public finance in theory and practice
On the use of 'distribution tables' in the tax policy process
Efficiency and growth effects in taxation
Taxation and economic growth
Tax reform of the century - the Swedish experiment
Measuring the impact of tax reform
Compliance and enforcement
What is an 'optimal' tax system?
How tax complexity and enforcement affect the equity and efficiency of the income tax
Tax policy from a public choice perspective
What is missed if we leave out collective choice in the analysis of taxation
Public finance and public choice
Professional opinions about tax policy: 1994 and 1934
What can America learn from the British tax system?
Peculiar institutions: a British perspective on tax policy in the United States
Tax Policy in the Real World
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