《United States Tax Reform in the 21st Century》是2002年4月出版的圖書，作者是Zodrow, George R.、Mieszkowski, Peter M.、Mieszkowski, Peter。
基本介紹
- 外文名：United States Tax Reform in the 21st Century
- 作者：Zodrow, George R.、Mieszkowski, Peter M.、Mieszkowski, Peter
- 出版時間：2002年4月
- ISBN：9780521803830
內容簡介
Tax reform debates in the United States have focused on the question of whether the existing corporate and individual income tax system should be replaced with some form of a national consumption tax. This book contains essays written by internationally recognized tax experts who describe the current state in economic thinking on the issue of whether fundamental tax reform is preferable to continued incremental reform of the existing income tax. The papers were originally commissioned by the James A. Baker III Institute for Public Policy at Rice University, Houston. The collection covers a range of tax policy issues related to consumption tax reforms, including their economic effects, distributional consequences, effects on administrative and compliance costs, transitional issues and the political aspects of fundamental tax reform, and international comparisons. The book will serve as a comprehensive guide to the ongoing tax reform debate to tax policy makers and the general electorate.
