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Few politicians can make a speech concerning economic policy
without using the term “competitiveness.” Yet, despite its
frequent and casual use, there is little if any agreement on its
meaning. Scholars have been slow to embrace the term, holding a
healthy skepticism toward such political utterances. The American
Enterprise Institute (AEI) brought together experts from a variety
of fields to discuss the issue of competitiveness and how it may
influence their disciplines. This volume is composed of nine
prominent scholars' interpretations of and answers to the question:
“If ‘competitiveness’ were to have a rigorous and relevant
meaning in your field, what might that be?” The conclusions these
papers reach enrich the debate on what competitiveness is and how
policymakers should strive to support it in the realms of tax
policy, education policy, immigration, health care, international
trade and much more.
Tax experts across the political spectrum agree that the current
rate structure is not rational and that potential gains from reform
could be remarkable. Accordingly, tax reform is widely viewed as
desirable. However, there is not a clear consensus on what reforms
are most desirable or feasible. In "Toward Fundamental Tax Reform",
eleven leading tax scholars, including a Nobel Prize winner,
outline their ideas about tax reform. The original essays provide
readers with concise but varying perspectives on the possibilities
of tax reform. They also focus attention on key questions in the
scholarly debate: Would a different tax code dramatically alter the
functioning of the economy? How much damage does the current law
do? Can relatively small changes to the tax code deliver most of
the benefits of more dramatic reforms like 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?
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