Who should pay taxes, how should they be collected and how do they effect the economy? Should income tax be tinkered with, replaced with a flat tax, or left alone? This book presents all the data, analytical insight and related material bearing on tax reform, to explore the fundamental questions and choices inherent in tax policymaking. The authors review the key elements of fundamental tax reform proposals, including a single rate, a clean base and a consumption base. They also take a detailed look at the major alternatives for tax reform, providing concise guidelines that will make clear the choices involved in tax policy.
Business-Money, Economics, Economic-Conditions,