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What Does It Mean? Consumption Taxation, Tax Expenditures, and the Future of the Internal Revenue Code

Edward A. Zelinsky

in The Origins of the Ownership Society: How the Defined Contribution Paradigm Changed America

Published in print:
2008
Published Online:
January 2009
ISBN:
9780195339352
eISBN:
9780199855407
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195339352.003.0005
Subject:
Law, Employment Law

This chapter places the defined contribution paradigm in the context of contemporary tax policy debates about consumption taxation and tax expenditures. It concludes that, under the most likely ... More


Fundamental Tax Reform: Issues, Choices, and Implications

John W. Diamond and George R. Zodrow (eds)

Published in print:
2008
Published Online:
August 2013
ISBN:
9780262042475
eISBN:
9780262271707
Item type:
book
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262042475.001.0001
Subject:
Economics and Finance, Econometrics

Reform of the federal income tax system has become a perennial item on the domestic policy agenda of the United States, although there is considerable uncertainty over specifics. Indeed the recent ... More


Milton Friedman’s Contributions to Fiscal Economics

Michael J. Boskin

in Milton Friedman: Contributions to Economics and Public Policy

Published in print:
2016
Published Online:
August 2016
ISBN:
9780198704324
eISBN:
9780191773761
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198704324.003.0022
Subject:
Economics and Finance, Economic History, Macro- and Monetary Economics

The chapter surveys, and places in current context, Friedman’s technical contributions and policy proposals in fiscal economics. These include: a seminal paper on consumption taxation written at the ... More


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