Pub Date : 2019-01-01DOI: 10.1142/9789811205149_bmatter
George R. Zodrow
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Pub Date : 2019-01-01DOI: 10.1142/9789811205149_fmatter
George R. Zodrow
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Pub Date : 2019-01-01DOI: 10.1142/9789811205149_0005
George R. Zodrow
In 2005, the report of the President’s Advisory Panel on Federal Tax Reform proposed two alternative approaches to tax reform. If implemented, both plans would move the tax system farther away from the full taxation of capital income that is the hallmark of a true income tax. However, the panel did not recommend enacting a true consumption tax — instead, both proposals are hybrid income-consumption taxes. The report thus highlights the uncertainty regarding the appropriate tax treatment of capital income, the focus of this book. This chapter examines the central issue the panel faced — whether to implement full-scale consumption-based taxation of capital income.
{"title":"Should Capital Income Be Subject to Consumption-Based Taxation?","authors":"George R. Zodrow","doi":"10.1142/9789811205149_0005","DOIUrl":"https://doi.org/10.1142/9789811205149_0005","url":null,"abstract":"In 2005, the report of the President’s Advisory Panel on Federal Tax Reform proposed two alternative approaches to tax reform. If implemented, both plans would move the tax system farther away from the full taxation of capital income that is the hallmark of a true income tax. However, the panel did not recommend enacting a true consumption tax — instead, both proposals are hybrid income-consumption taxes. The report thus highlights the uncertainty regarding the appropriate tax treatment of capital income, the focus of this book. This chapter examines the central issue the panel faced — whether to implement full-scale consumption-based taxation of capital income.","PeriodicalId":178602,"journal":{"name":"Taxation in Theory and Practice","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129568733","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2008-04-11DOI: 10.7551/mitpress/9780262042475.003.0014
John W. Diamond, George R. Zodrow
The following sections are included:IntroductionEffects on the Prices of Business AssetsEffects on the Price of Owner-Occupied HousingModel Structure and CalibrationSimulation ResultsConclusionAcknowledgmentsReferences
全文包括:引言对企业资产价格的影响对自有住房价格的影响模型结构与标定仿真结果结论致谢参考文献
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Pub Date : 2004-12-17DOI: 10.1142/9789811205149_0013
George R. Zodrow
The author looks at tax reform for the state of Texas; he suggests that additional revenue should be raised through benefit taxes to the extent possible and that the state should avoid taxes on business gross receipts. He also suggests that the state should broaden the base of the sales tax or adopt a value added tax.
{"title":"Revenue Options for the State of Texas","authors":"George R. Zodrow","doi":"10.1142/9789811205149_0013","DOIUrl":"https://doi.org/10.1142/9789811205149_0013","url":null,"abstract":"The author looks at tax reform for the state of Texas; he suggests that additional revenue should be raised through benefit taxes to the extent possible and that the state should avoid taxes on business gross receipts. He also suggests that the state should broaden the base of the sales tax or adopt a value added tax.","PeriodicalId":178602,"journal":{"name":"Taxation in Theory and Practice","volume":"207 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132579334","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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