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Tax Policy in the Real World - Joel Slemrod

Tax Policy in the Real World

By: Joel Slemrod (Editor)

Hardcover

Published: 28th April 1999
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This volume collects articles from the Symposium series of the National Tax Journal from 1993 to 1998. Leading economists and other scholars discuss and debate current tax policy issues in nontechnical language and illustrate 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.

"The authors, all leading analysts in their fields, bring the current arguments into an accessible form that would be attractive for government analysts as well as students and researchers in economics, law, political science, and public administration." Choice

List of contributorsp. ix
The real world of tax policyp. 1
Federal tax reform
The corporation income tax
The corporate income tax: economic issues and policy optionsp. 15
Changing views of the corporate income taxp. 27
A federal retail sales tax
The American retail sales tax: considerations on their structure, operations, and potential as a foundation for a federal sales taxp. 43
Would tax evasion and tax avoidance undermine a national retail sales tax?p. 61
Personal consumption taxes
Life under a personal consumption tax: some thoughts on working, saving and consuming in Nunn-Domenici's tax worldp. 77
Living with the flat taxp. 95
The international implications of consumption tax proposalsp. 111
Federalism and subfederal taxes
Fiscal federalism
Threading the fiscal labyrinth: some issues in fiscal decentralizationp. 141
A policymaker's guide to fiscal decentralizationp. 163
Fiscal decentralization and economic developmentp. 171
Devolution
Federalism and reductions in the federal budgetp. 179
Issues raised by the new federalismp. 193
Fiscal Equalization
Fiscal equalization and school financep. 209
The case for equalizing aidp. 223
Fiscal equalization: an empty box?p. 237
Local development incentives
How would you know a good economic development policy if you tripped over one? Hint: don't just count jobsp. 249
Jobs, productivity, and local economic development: what implications does economic research have for the role of government?p. 269
Principles, politics, and the professors
Distribution of tax burden
Public finance in theory and practicep. 285
On the use of 'distribution tables' in the tax policy processp. 293
Efficiency and growth effects in taxation
Taxation and economic growthp. 305
Tax reform of the century -- the Swedish experimentp. 331
Measuring the impact of tax reformp. 353
Compliance and enforcement
What is an 'optimal' tax system?p. 363
How tax complexity and enforcement affect the equity and efficiency of the income taxp. 381
The political process
Tax policy from a public choice perspectivep. 359
What is missed if we leave out collective choice in the analysis of taxationp. 411
Public finance and public choice
Professional opinions
Professional opinions about tax policy: 1994 and 1934p. 435
Comparing the British and American tax systems
What can America learn from the British tax system?p. 463
Peculiar institutions: a British perspective on tax policy in the United Statesp. 489
Indexp. 513
Table of Contents provided by Syndetics. All Rights Reserved.

ISBN: 9780521641371
ISBN-10: 0521641373
Audience: General
Format: Hardcover
Language: English
Number Of Pages: 528
Published: 28th April 1999
Publisher: Cambridge University Press
Country of Publication: GB
Dimensions (cm): 22.8 x 15.2  x 3.3
Weight (kg): 0.94