TY - BOOK AU - Diamond,John W. AU - Zodrow George R TI - Fundamental tax reform: issues, choices, and implications SN - 9780262042475 AV - HJ2381 U1 - 336.2/050973 PY - 2008/// CY - Cambridge, Mass. PB - MIT Press KW - Taxation KW - United States KW - Congresses KW - Corporations N1 - Papers presented at a conference held at the James A. Baker III Institute for Public Policy at Rice University, in Apr. 2006; Includes bibliographical references (p. [501]-527) and index; Tax reform in the twenty-first century -- Simplifying assumptions: how might the politics of consumption tax reform affect (impair) the end product? -- Is tax reform good for business? Is a pro-business tax policy good for America? -- Taxation and business behavior: a review of the recent literature -- Consumption tax reform: changes in business equity and housing prices -- Corporation tax incidence: reflections on what is known, unknown and unknowable -- Corporate taxes in the world economy: reforming the taxation of cross-border income -- Evidence of tax-induced individual behavioral responses -- Comparing average and marginal tax rates under the FairTax and the current system of federal taxation -- Behavioral economics and fundamental tax reform UR - http://www.loc.gov/catdir/toc/ecip0717/2007018934.html ER -