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- catalog abstract ""The papers in this volume reflect David F. Bradford's dual experience as a theoretical economist and as Deputy Assistant Secretary of the United States Treasury for Tax Policy and Director of the Treasury's Office of Tax Analysis. While as the Treasury, Bradford was involved in producing the 1977 report entitled Blueprints for Basic Tax Reform. Blueprints describes two models for fundamental income tax reform. Eventually Bradford became convinced that the politically unpopular consumption-based model was the superior one. Since leaving the Treasury, much of his professional focus has been on economic analysis of the income tax system and on tax policy advocacy." "This book is divided into four parts. Part I covers the broad issues involved in comparing income to consumption as a tax base. Part II, which presents some of the most interesting analytical challenges concerning income and consumption taxes, contains the most technical papers in the collection. Part III addresses the potential deployment of the consumption approach to taxation. Moving in another direction, Part IV focuses on savings and investment, in particular the gap between the statistical evidence of rates of saving and investment and the economic theory that describes this behavior."--Jacket.".
- catalog contributor b11614322.
- catalog created "c2000.".
- catalog date "2000".
- catalog date "c2000.".
- catalog dateCopyrighted "c2000.".
- catalog description ""The papers in this volume reflect David F. Bradford's dual experience as a theoretical economist and as Deputy Assistant Secretary of the United States Treasury for Tax Policy and Director of the Treasury's Office of Tax Analysis. While as the Treasury, Bradford was involved in producing the 1977 report entitled Blueprints for Basic Tax Reform. Blueprints describes two models for fundamental income tax reform. Eventually Bradford became convinced that the politically unpopular consumption-based model was the superior one. Since leaving the Treasury, much of his professional focus has been on economic analysis of the income tax system and on tax policy advocacy."".
- catalog description ""This book is divided into four parts. Part I covers the broad issues involved in comparing income to consumption as a tax base. Part II, which presents some of the most interesting analytical challenges concerning income and consumption taxes, contains the most technical papers in the collection. Part III addresses the potential deployment of the consumption approach to taxation. Moving in another direction, Part IV focuses on savings and investment, in particular the gap between the statistical evidence of rates of saving and investment and the economic theory that describes this behavior."--Jacket.".
- catalog description "I. Income and Consumption Taxation: Basic Concepts and Broad Policy Issues. 1. The Case for a Personal Consumption Tax. 2. The Choice between Income and Consumption Taxes. 3. On the Incidence of Consumption Taxes. 4. Fundamental Issues in Consumption Taxation -- II. Income and Consumption Taxation: Theoretical Tools and Issues. 5. Tax Neutrality and the Investment Tax Credit. 6. The Economics of Tax Policy toward Savings. 7. Issues in the Design of Savings and Investment Incentives. 8. The Incidence and Allocation Effects of a Tax on Corporate Distributions. 9. A Problem of Financial Market Equilibrium When the Timing of Tax Payments Is Indeterminate.".
- catalog description "Includes bibliographical references and index.".
- catalog extent "xix, 540 p. :".
- catalog identifier "0262024705".
- catalog issued "2000".
- catalog issued "c2000.".
- catalog language "eng".
- catalog publisher "Cambridge, Mass. : MIT Press,".
- catalog spatial "United States.".
- catalog subject "336.2/00973 21".
- catalog subject "HJ4652 .B668 2000".
- catalog subject "Income tax United States.".
- catalog subject "Saving and investment United States.".
- catalog subject "Spendings tax United States.".
- catalog subject "Taxation of articles of consumption United States.".
- catalog tableOfContents "I. Income and Consumption Taxation: Basic Concepts and Broad Policy Issues. 1. The Case for a Personal Consumption Tax. 2. The Choice between Income and Consumption Taxes. 3. On the Incidence of Consumption Taxes. 4. Fundamental Issues in Consumption Taxation -- II. Income and Consumption Taxation: Theoretical Tools and Issues. 5. Tax Neutrality and the Investment Tax Credit. 6. The Economics of Tax Policy toward Savings. 7. Issues in the Design of Savings and Investment Incentives. 8. The Incidence and Allocation Effects of a Tax on Corporate Distributions. 9. A Problem of Financial Market Equilibrium When the Timing of Tax Payments Is Indeterminate.".
- catalog title "Taxation, wealth, and saving / David F. Bradford.".
- catalog type "text".