000			01941cam a22002654a 4500
005			20260526103933.0
008			010529s2002 enka b 001 0 eng
020			_a0521803837 (hbk.)
082	0	0	_a336.2 ZOD
245	0	0	_aUnited States tax reform in the 21st century / _cedited by George R. Zodrow and Peter Mieszkowski.
260			_aNew York : _bCambridge University Press, _c2002.
300			_axii, 346 p. : _bill. ; _c24 cm.
365			_bRS.3900
505			_a1. The fundamental question in fundamental tax reform george r zodrow and peter mieszkowski ; 2. Behavioral responses to a consumption tax jane g gravelle ; 3. The economic impact of fundamental tax reform dale w jorgenson and peter j wilcoxen ; 4. Capital income taxation in tax reform implications for analysis of distribution and efficiency r glenn hubbard ; 5. International aspects of fundamental tax reform charles l ballard ; 6. Distributive analysis of fundamental tax peter mieszkowski and michael g palumbo ; 7. The role of administrative issues in tax reform simplicity compliance and administration william g gale and janet holtzblatt ; 8. Evaluating nrst from a vat perspective sijbren cnossen ; 9. Transitional issues in the implementation of a flat tax or a national retail sales tax george r zodrow ; 10. Historical and contemporary debate on consumption taxes malcolm gillis ; 11. The politics and ideology of fundamental tax reform joe barnes .
650		0	_aTaxation
650		0	_aIncome tax
650		0	_aSpendings tax
700	1		_aZodrow, George R.
700	1		_aMieszkowski, Peter.
856	4	1	_3Table of contents _uhttp://www.loc.gov/catdir/toc/cam025/2001037348.html
906			_a7 _bcbc _corignew _d1 _eocip _f20 _gy-gencatlg
942			_2ddc _cBK
999			_c20649 _d20649