Chapter
Chapter 2 The Challenge of Individual Income Tax Reform: An Economic Analysis of Tax Base Broadening
Tax Expenditures and Base Broadening
Allocational and Efficiency Effects
Exemption of Medicare and Social Security Benefits
Subsidies for State and Local Governments: Deductions for Income Taxes and Exclusion of Tax Exempt Bonds
Other Notable Tax Expenditures
Administrative and Technical Challenges
Public Attitudes Towards Tax Reform
Appendix A. Classification of Tax
Appendix B. Data and Methods
2007 Survey of Consumer Finances
Chapter 3 Corporate Tax Reform: Issues for Congress
The Corporate Tax as a Revenue Source
Magnitude and Historical Pattern
The Role of the Corporate Tax in Backstopping the Individual Tax
Behavioral Responses and Revenue Maximizing Tax Rate
Revenue Feedback from a General Equilibrium Model to Illustrate Likelihood of a Laffer Curve Near Current Rates
Reduced Form Empirical Analysis
Cross Country Investment Estimates:
The Harberger and Randolph Studies
The Hassett and Mathur Study
Other Empirical Wage Studies
Other Cross Country Studies of General Burden
What Should Be Concluded About Incidence?
Economic Efficiency Issues
Allocation of Capital within the Domestic Economy
International Capital Flows
Potential Revisions in the Corporate Tax
Eliminating Corporate Tax Preferences
Interest Deduction Inflation Correction
Reducing Tax at the Firm Level and Increasing Individual Level Taxes; Shifting Between Corporate and Individual Form
Appendix A. Revenue Maximizing Tax Rates
Appendix B. Data and Estimation Methods
Appendix C. Modeling Problems of the Desai, Foley, and Hines Study
Appendix D. Bargaining Models and Rent-Sharing of Corporate Taxes
Chapter 4 Reform of U.S. International Taxation: Alternatives
The Current System and Possible Revisions
Neutrality, Efficiency, and Competitiveness
Understanding Capital Export Neutrality, Capital Import Neutrality,
Capital Ownership Neutrality
Assessing the Existing Tax System
Territorial Taxation: The Dividend Exemption Proposal
A Residence-Based System in Practice
President Obama’s Proposals to Restrict Deferral and Cross-Crediting
Tax Havens: Issues and Policy Options
General Reforms of the Corporate Tax and Implications for International Tax Treatment
Chapter 5 Federal Business Taxation: The Current System, Its Effects, and Options for Reform
Basic Structure of the Current System
Level of Corporate Taxes, Past and Present
Economic Effects of Business Taxes
Business Taxes and Capital Formation
Business Taxes and Economic Efficiency
Business Taxes and Equity
Business Taxes and Competitiveness
Taxes and International Business Investment
Business Taxes and Tax Reform
Comprehensive Taxation of Business Income
Corporate Tax Integration
Business Taxes under Consumption or Flat Taxes
Value-Added Tax and “Flat” Tax
Effects of a Consumption Tax on Business
U.S. Tax Reform: Challenges and Considerations
( American Political, Economic, and Security Issues )
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