Toward Fundamental Tax Reform

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Introduction
Chapter 1: A Tax System for the Twenty-First Century
Chapter 2: Tax Reform Options in the Real World
Chapter 3: A Fair and Balanced Tax System for the Twenty-First Century
Chapter 4: Guidelines for Tax Reform: The Simple, Progressive, Value-Added Consumption Tax
Chapter 5: Would a Consumption Tax Favor the Rich?
Chapter 6: Political and Economic Perspectives on Taxes' Excess Burdens
Chapter 7: A Tax Reform Caveat: In the Real World, There Is No Perfect Tax System
Chapter 8: The Elasticity of Labor Supply and the Consequences for Tax Policy
Chapter 9: My Beautiful Tax Reform
Conclusion

 

With tax reform once again on the political agenda, the American Enterprise Institute asked nine of the world’s leading tax policy scholars, including a Nobel Prize winner, to prepare papers outlining their own ideas about fundamental tax reform. After preparing these papers, the scholars gathered in Washington with the editors to discuss their differences and seek common ground.

Toward Fundamental Tax Reform provides readers with concise but varying perspectives on the possibilities of tax reform. It also focuses attention on key questions in the scholarly debate: Would a different tax code dramatically alter the functioning of the economy? How much damage does current law do? Can relatively small changes to the tax code deliver most of the benefits of more dramatic reforms such as the flat tax? Are political forces that oppose efficient tax systems simply too powerful to overcome? Will tax reform inevitably harm the poor? Can a tax reform, if enacted, be sustained?

Toward Fundamental Tax Reform collects these landmark papers in a single volume and includes two additional chapters by the editors that draw on a lively interplay that occurred among the scholars. Together, these efforts provide an invaluable and often entertaining glimpse of the future of tax reform, as well as a guide to the current thinking of our nation’s leading scholars.


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About the Author

 

Kevin A.
Hassett

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