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A Broader Perspective on the Tax Reform Debate

Michael J. Boskin

in The Economists' Voice: Top Economists Take On Today's Problems

Published in print:
2011
Published Online:
November 2015
ISBN:
9780231143653
eISBN:
9780231527866
Item type:
chapter
Publisher:
Columbia University Press
DOI:
10.7312/columbia/9780231143653.003.0017
Subject:
Economics and Finance, Public and Welfare

This chapter takes a broad-ranging look at the tax reform debate. The publication of the 2005 report of the President's Advisory Panel on Tax Reform prompted many economists to think about the ... More


Tax Reform: Time for a Plan C?

Michael J. Graetz

in The Economists' Voice: Top Economists Take On Today's Problems

Published in print:
2011
Published Online:
November 2015
ISBN:
9780231143653
eISBN:
9780231527866
Item type:
chapter
Publisher:
Columbia University Press
DOI:
10.7312/columbia/9780231143653.003.0018
Subject:
Economics and Finance, Public and Welfare

On November 1, 2005, the President's Advisory Panel on Tax Reform unanimously recommended two alternative plans: a simplified income tax (SIT) and a growth and investment tax (GIT). The panel ... More


e-Tax: An Electronically Collected Progressive Consumption Tax as the Successor to the Income Tax

Daniel S. Goldberg

in The Death of the Income Tax: A Progressive Consumption Tax and the Path to Fiscal Reform

Published in print:
2013
Published Online:
September 2013
ISBN:
9780199948802
eISBN:
9780199345984
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199948802.003.0014
Subject:
Law, Constitutional and Administrative Law

This chapter is the heart of the book and describes the e-Tax proposal as a replacement for the income tax. The chapter describes the proposed system, explains the theory behind it, and sets forth ... More


An Introduction to an Integrated Two-Tier Consumption Tax

Daniel S. Goldberg

in The Death of the Income Tax: A Progressive Consumption Tax and the Path to Fiscal Reform

Published in print:
2013
Published Online:
September 2013
ISBN:
9780199948802
eISBN:
9780199345984
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199948802.003.0013
Subject:
Law, Constitutional and Administrative Law

This chapter introduces and explains the concepts that underlie a two-tier consumption tax. It begins by explaining the difference between the legal incidence of a tax and the economic incidence of a ... More


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