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Economic Effects of Fundamental Tax Reform
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1997
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Optimal TaxationFiscal IssueCorporate TaxLawTax IncentiveCorporate TaxationPolitical EconomyGift TaxEstate TaxTax PolicyInternational TaxationTax LawFiscal PolicyTax ReformPublic PolicyEconomicsTax SystemTax AvoidancePublic FinanceFederal Income TaxFederal TaxEconomic PolicyPublic EconomicsPartnership TaxBusinessTaxationPrivate BehaviorFundamental Tax ReformPolitical ScienceTax Management
The tax system profoundly influences private behavior and income distribution, affecting nearly every citizen. The book compiles expert analyses to evaluate tax reform proposals and their impacts across key policy areas. It examines reform through studies covering distributional effects, savings, investment, transition issues, simplification, housing, charities, international tax, finance, labor supply, and health insurance.
[© Brookings Institution] The tax system profoundly affects countless aspects of private behavior. It is a powerful policy influence on the distribution of income and it is the one aspect of government that almost every citizen cannot avoid. With tax reform high on the political agenda, this book brings together studies of leading tax economists and lawyers to assess the various reform proposals and examine the effects of tax reform in several distinct areas. Together, these studies and comments on them present a balanced evaluation of professional opinion on the issues that will be critical in the tax reform debate. The book addresses annual and lifetime distributional effects, saving, investment, transitional problems, simplification, home ownership and housing prices, charitable groups, international taxation, financial intermediaries and insurance, labor supply, and health insurance.