1. The fundamental question in fundamental tax reform George R. Zodrow and Peter Mieszkowski; 2. Behavioral responses to a consumption tax Jane G. Gravelle; 3. The economic impact of fundamental tax reform Dale W. Jorgenson and Peter J. Wilcoxen; 4. Capital income taxation in tax reform: implications for analysis of distribution and efficiency R. Glenn Hubbard; 5. International aspects of fundamental tax reform Charles L. Ballard; 6. Distributive analysis of fundamental tax Peter Mieszkowski and Michael G. Palumbo; 7. The role of administrative issues in tax reform: simplicity, compliance, and administration William G. Gale and Janet Holtzblatt; 8. Evaluating NRST from a VAT perspective Sijbren Cnossen; 9. Transitional issues in the implementation of a flat tax or a national retail sales tax George R. Zodrow; 10. Historical and contemporary debate on consumption taxes Malcolm Gillis; 11. The politics and ideology of fundamental tax reform Joe Barnes; Bibliography; Index.
1. The fundamental question in fundamental tax reform George R. Zodrow and Peter Mieszkowski; 2. Behavioral responses to a consumption tax Jane G. Gravelle; 3. The economic impact of fundamental tax reform Dale W. Jorgenson and Peter J. Wilcoxen; 4. Capital income taxation in tax reform: implications for analysis of distribution and efficiency R. Glenn Hubbard; 5. International aspects of fundamental tax reform Charles L. Ballard; 6. Distributive analysis of fundamental tax Peter Mieszkowski and Michael G. Palumbo; 7. The role of administrative issues in tax reform: simplicity, compliance, and administration William G. Gale and Janet Holtzblatt; 8. Evaluating NRST from a VAT perspective Sijbren Cnossen; 9. Transitional issues in the implementation of a flat tax or a national retail sales tax George R. Zodrow; 10. Historical and contemporary debate on consumption taxes Malcolm Gillis; 11. The politics and ideology of fundamental tax reform Joe Barnes; Bibliography; Index.
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