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Fundamental tax reform: issues, choices, and implications ; [Conference on Is it Time for Fundamental Tax Reform?: The Known, the Unknown, and the Unknowable held at the James A. Baker III Institute of Public Policy, Rice University, April 27 and 28, 2006]

Diamond, John W.; Zodrow, George R.; Conference on Fundamental Tax Reform

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Fundamental tax reform: issues, choices, and implications

Diamond, John W.; Zodrow, George R.

In this work, experts on tax policy examine the complex issues involved in fundamental tax reform, including the relative merits of income-based and consumption-based taxation. Other papers consider topics such as the effect of tax reform on businesses, especially on their investment behaviour, and international taxation issues.