Tax Policy in the Real World

doi:10.1017/CBO9780511625909

Leading economists and scholars discuss and debate current tax policy issues in non-technical language, illustrating 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. This volume collects articles from the Symposium series of the National Tax Journal from 1993 to 1998.

"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

- Aa Reduce text
- Aa Enlarge text

View selected items
Save to my bookmarks
Export citations
Download PDF (zip)
Save to Kindle
Save to Dropbox
Save to Google Drive
Save content to
To save content items to your account, please confirm that you agree to abide by our usage policies. If this is the first time you use this feature, you will be asked to authorise Cambridge Core to connect with your account. Find out more about saving content to .

To save content items to your Kindle, first ensure no-reply@cambridge.org is added to your Approved Personal Document E-mail List under your Personal Document Settings on the Manage Your Content and Devices page of your Amazon account. Then enter the ‘name’ part of your Kindle email address below. Find out more about saving to your Kindle.

Note you can select to save to either the @free.kindle.com or @kindle.com variations. ‘@free.kindle.com’ emails are free but can only be saved to your device when it is connected to wi-fi. ‘@kindle.com’ emails can be delivered even when you are not connected to wi-fi, but note that service fees apply.

Find out more about the Kindle Personal Document Service.

Please be advised that item(s) you selected are not available.
You are about to save
Your Kindle email address

Please provide your Kindle email.

@free.kindle.com @kindle.com (service fees apply)

By using this service, you agree that you will only keep content for personal use, and will not openly distribute them via Dropbox, Google Drive or other file sharing services

Page 1 of 2

First
« Prev
1
2
Next »
Last

Contents

Frontmatter
pp i-iv
- - Get access
    
    Check if you have access via personal or institutional login
    
    Log in Register
- Export citation

Contents
pp v-viii
- - Get access
    
    Check if you have access via personal or institutional login
    
    Log in Register
- Export citation

List of contributors
pp ix-x
- - Get access
    
    Check if you have access via personal or institutional login
    
    Log in Register
- Export citation

1 - The real world of tax policy
pp 1-14
- By Joel Slemrod, Office of Tax Policy Research, University of Michigan Business School, Ann Arbor, MI 48109-1234
- - Get access
    
    Check if you have access via personal or institutional login
    
    Log in Register
- Export citation

2 - Federal tax reform
- - Get access
    
    Check if you have access via personal or institutional login
    
    Log in Register
- Export citation

The corporate income tax: economic issues and policy options
pp 15-26
- By Jane G. Gravelle, Congressional Research Service, LM-325 Library of Congress, Washington, D.C. 20540–7430
- - Get access
    
    Check if you have access via personal or institutional login
    
    Log in Register
- Export citation

Changing views of the corporate income tax
pp 27-42
- By Peter Birch Sørensen, Economic Policy Research Unit, Copenhagen Business School, 1366 Copenhagen K, Denmark
- - Get access
    
    Check if you have access via personal or institutional login
    
    Log in Register
- Export citation

The American retail sales tax: considerations on their structure, operations, and potential as a foundation for a federal sales tax
pp 43-60
- By John L. Mikesell, School of Public and Environmental Affairs, Indiana University, Bloomington, IN 47405
- - Get access
    
    Check if you have access via personal or institutional login
    
    Log in Register
- Export citation

Would tax evasion and tax avoidance undermine a national retail sales tax?
pp 61-76
- By Matthew N. Murray, Department of Economics, The University of Tennessee, Knoxville, TN 37996-4170
- - Get access
    
    Check if you have access via personal or institutional login
    
    Log in Register
- Export citation

Life under a personal consumption tax: some thoughts on working, saving and consuming in Nunn-Domenici's tax world
pp 77-94
- By Martin D. Ginsburg, Georgetown University Law Center, Washington, D C
- - Get access
    
    Check if you have access via personal or institutional login
    
    Log in Register
- Export citation

Living with the flat tax
pp 95-110
- By Alan L. Feld, Boston University School of Law, Boston, MA 02215
- - Get access
    
    Check if you have access via personal or institutional login
    
    Log in Register
- Export citation

The international implications of consumption tax proposals
pp 111-140
- By Harry Grubert, U S Treasury Department, Washington, D C 20220, T. Scott Newlon, U S Treasury Department, Washington, D C 20220
- - Get access
    
    Check if you have access via personal or institutional login
    
    Log in Register
- Export citation

3 - Federalism and subfederal taxes
- - Get access
    
    Check if you have access via personal or institutional login
    
    Log in Register
- Export citation

Threading the fiscal labyrinth: some issues in fiscal decentralization
pp 141-162
- By Richard M. Bird, University of Toronto, Toronto, Ontario, Canada
- - Get access
    
    Check if you have access via personal or institutional login
    
    Log in Register
- Export citation

A policymaker's guide to fiscal decentralization
pp 163-170
- By Edward M. Gramlich, The University of Michigan, Ann Arbor, MI. 48109
- - Get access
    
    Check if you have access via personal or institutional login
    
    Log in Register
- Export citation

Fiscal decentralization and economic development
pp 171-178
- By Wallace E. Oates, University of Maryland, College Park, MD 20742
- - Get access
    
    Check if you have access via personal or institutional login
    
    Log in Register
- Export citation

Federalism and reductions in the federal budget
pp 179-192
- By John M. Quigley, University of California, Berkeley, CA 94720, Daniel L. Rubinfeld, University of California, Berkeley, CA 94720
- - Get access
    
    Check if you have access via personal or institutional login
    
    Log in Register
- Export citation

Issues raised by the new federalism
pp 193-208
- By Steven D. Gold, Urban Institute, Washington, D.C 20037
- - Get access
    
    Check if you have access via personal or institutional login
    
    Log in Register
- Export citation

Fiscal equalization and school finance
pp 209-222
- By Andrew Reschovsky, University of Wisconsin–Madison, Madison, WI 53706
- - Get access
    
    Check if you have access via personal or institutional login
    
    Log in Register
- Export citation

The case for equalizing aid
pp 223-236
- By Helen F. Ladd, Duke University, Durham, NC 27708, John Yinger, Syracuse University, Syracuse, NY 13244
- - Get access
    
    Check if you have access via personal or institutional login
    
    Log in Register
- Export citation

Fiscal equalization: an empty box?
pp 237-248
- By William H. Oakland, Tulane University, New Orleans, LA 70118
- - Get access
    
    Check if you have access via personal or institutional login
    
    Log in Register
- Export citation

How would you know a good economic development policy if you tripped over one? Hint: don't just count jobs
pp 249-268
- By Paul N. Courant, Department of Economics and Institute of Public Policy Studies, University of Michigan, Ann Arbor, MI 48109-1220
- - Get access
    
    Check if you have access via personal or institutional login
    
    Log in Register
- Export citation

Jobs, productivity, and local economic development: what implications does economic research have for the role of government?
pp 269-284
- By Timothy J. Bartik, W E Upjohn Institute for Employment Research, Kalamazoo, MI 49007-4686
- - Get access
    
    Check if you have access via personal or institutional login
    
    Log in Register
- Export citation

4 - Principles, politics, and the professors
- - Get access
    
    Check if you have access via personal or institutional login
    
    Log in Register
- Export citation

Public finance in theory and practice
pp 285-292
- By Alan J. Auerbach, University of Pennsylvania, Philadelphia, PA 19104–6297
- - Get access
    
    Check if you have access via personal or institutional login
    
    Log in Register
- Export citation

On the use of ‘distribution tables’ in the tax policy process
pp 293-304
- By R. Glenn Hubbard, Columbia University, New York, NY 10027, National Bureau of Economic Research, Cambridge, MA 02138
- - Get access
    
    Check if you have access via personal or institutional login
    
    Log in Register
- Export citation

Taxation and economic growth
pp 305-330
- By Eric Engen, Federal Reserve Board, Washington, D.C. 20551, Jonathan Skinner, Department of Economics, Dartmouth College, Hanover, NH 03755, and NBER, Cambridge, MA 02138
- - Get access
    
    Check if you have access via personal or institutional login
    
    Log in Register
- Export citation

Tax reform of the century – the Swedish experiment
pp 331-352
- By Jonas Agell, Department of Economics, Uppsala University, S-751 20 Uppsala, Sweden, Peter Englund, Department of Economics, Uppsala University, S-751 20 Uppsala, Sweden, Jan Södersten, Department of Economics, Uppsala University, S-751 20 Uppsala, Sweden
- - Get access
    
    Check if you have access via personal or institutional login
    
    Log in Register
- Export citation

Measuring the impact of tax reform
pp 353-362
- By Alan J. Auerbach, Department of Economics, University of California, Berkeley, Berkeley, CA, 94720 and NBER, Cambridge, MA 02138
- - Get access
    
    Check if you have access via personal or institutional login
    
    Log in Register
- Export citation

What is an ‘optimal’ tax system?
pp 363-380
- By James Alm, Department of Economics, University of Colorado at Boulder, Boulder, CO 80309-0256
- - Get access
    
    Check if you have access via personal or institutional login
    
    Log in Register
- Export citation

Page 1 of 2

First
« Prev
1
2
Next »
Last

Metrics

Altmetric attention score

Total number of HTML views: 0

Total number of PDF views: 0 *

Loading metrics...

Total views: 0 *

Loading metrics...

* Views captured on Cambridge Core between #date#. This data will be updated every 24 hours.

Usage data cannot currently be displayed.

Why this information is here

This section outlines the accessibility features of this content - including support for screen readers, full keyboard navigation and high-contrast display options. This may not be relevant for you.

Accessibility Information

Accessibility compliance for the PDF of this book is currently unknown and may be updated in the future.

Tax Policy in the Real World

Book description

Reviews

Refine List

Actions for selected content:

Save Search

Contents

Metrics

Altmetric attention score

Full text views

Book summary page views

Accessibility standard: Unknown

Why this information is here

Accessibility Information