Tax Policy in the Real World

by Edited by Joel Slemrod

• ISBN13: 9780521646444
• ISBN10: 0521646448
• Format: Paperback
• Copyright: 1999-04-28
• Publisher: Cambridge University Press

Summary

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.

Table of Contents

1. The real world of tax policy Joel Slemrod

2. Federal tax reform Jane G. Gravelle, Peter Birch Sø

rensen, John L. Mikesell, Matthew N. Murray and Martin D. Ginsburg

3. Federalism and subfederal taxes Richard M. Bird, Edward M. Gramlich, Wallace E. Oates, John M. Quigley, Daniel L. Rubinfeld, Steven D. Gold, Andrew Reschovsky, Helen F. Ladd, John Yinger, William H. Oakland, Paul N. Courant and Timothy J. Bartik

4. Principles, politics, and the professors Alan J. Auerbach, R. Glenn Hubbard, Eric Engern, Jonathan Skinner, Jonas Agell, Peter Englund, Jan Sö

dersten, Alan J. Auerbach, James Alm, Louis Kaplow, Randall G. Holcombe, Walter Hettich, Stanley Winer, James Poterba, Joel Slemrod, William G. Gale and Michael Keen.