TY - BOOK ID - 8097759 TI - United States Tax Reform in the 21st Century AU - Zodrow, George R. AU - Mieszkowski, Peter PY - 2002 SN - 0521803837 0521084903 0511583958 0511839340 PB - Cambridge : Cambridge University Press, DB - UniCat KW - Taxation KW - -Income tax KW - -Spendings tax KW - -336.200973 KW - Consumption tax KW - Expenditure tax KW - Taxation of consumption KW - Taxation of expenditures KW - Taxation of spendings KW - Sales tax KW - Personal income tax KW - Taxable income KW - Taxation of income KW - Direct taxation KW - Internal revenue KW - Progressive taxation KW - Tithes KW - Wages KW - Duties KW - Fee system (Taxation) KW - Tax policy KW - Tax reform KW - Taxation, Incidence of KW - Taxes KW - Finance, Public KW - Revenue KW - Business, Economy and Management KW - Economics KW - Income tax KW - Spendings tax UR - https://www.unicat.be/uniCat?func=search&query=sysid:8097759 AB - 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. ER -