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Whether the nation would be better served by an income tax or by a
consumption tax has been debated by tax experts for decades. In
practice, tax systems everywhere are mixed or ""hybrid"" systems.
And while legislators have reasons for enacting such systems, the
mix results in inequities, inefficiencies, and abuse.For Uneasy
Compromise, Brookings brought together some of the nation's most
knowledgeable tax experts and analysts to address the question: How
should lawmakers grapple with the problems that arise from the
side-by-side existence of principles of consumption taxation with
principles of income taxation? Rather than propose rules for an
ideal system that will never exist, this book addresses the
problems created by a hybrid system. In so doing, it offers
policymakers a comprehensive and sophisticated analysis of our
current tax system and the tools for evaluating proposed
refinements.
This book presents a selection of essays on public finance, which
is concerned with taxation, income maintenance, and social
security, with emphasis on the analysis of policy alternatives to
improve tax and transfer systems. It is useful for those who are
interested in learning tax policy issues.
This book presents a selection of essays on public finance, which
is concerned with taxation, income maintenance, and social
security, with emphasis on the analysis of policy alternatives to
improve tax and transfer systems. It is useful for those who are
interested in learning tax policy issues.
That women have entered the work force in large numbers is a
well-known economic development, but many questions remain about
the effects of this dramatic shift. Have women been truly
integrated into the labor market? How have they fared in the
competition for fair wages and professional jobs? What has happened
to the American family and its standard of living?
"One of the major architects of comprehensive tax reform has
revised his widely acclaimed book on tax policy to reflect the
changes brought about by the Tax Reform Act of 1986 and all other
major changes in tax laws since 1983. Joseph A. Pechman's Federal
Tax Policy is a nontechnical book for general readers and students
interested in taxation as an instrument of public policy. It
emphasizes such current issues as a comprehensive income taxation,
inflation adjustments in income taxation, graduated income taxes
versus expenditure taxes, the effects of taxation on economic
incentives, and fiscal relations between the federal and state and
local governments. Pechman presents and evaluates contrasting views
on most forms of taxation-personal and corporate income, general
and selective consumption, payroll, estate and gift, property, and
state and local--and offers a perceptive analysis of the process of
tax legislation and the role of taxation in the fiscal policy. He
also provides a valuable series of statistical table on tax
developments and an extensive bibliography on tax theory and
practice. "
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