Tax Policy in the Real World

Non-technical discussion by leading economists and scholars, illustrating how the principles of tax analysis can be applied to real-world issues.

Joel Slemrod (Edited by)

9780521646444, Cambridge University Press

Paperback, published 28 April 1999

528 pages, 11 b/w illus. 15 tables
23 x 15.2 x 2.8 cm, 0.7 kg

"The authors, all leading analysts in their fields, bring the current arguments into an accessible form that would be attractive for government analysts as well as students and researchers in economics, law, political science, and public administration." Choice

Leading economists and scholars discuss and debate current tax policy issues in non-technical language, illustrating how the principles of tax analysis can be applied to real-world issues. Among the topics addressed are the practical feasibility of consumption tax alternatives to the current income tax, the rationale and implications of devolution of fiscal responsibilities to state and local governments, the effect of tax policy on economic growth, and the value of local tax incentives designed to attract and retain business. This volume collects articles from the Symposium series of the National Tax Journal from 1993 to 1998.

1. The real world of tax policy Joel Slemrod
2. Federal tax reform Jane G. Gravelle, Peter Birch Sørensen, John L. Mikesell, Matthew N. Murray and Martin D. Ginsburg
3. Federalism and subfederal taxes Richard M. Bird, Edward M. Gramlich, Wallace E. Oates, John M. Quigley, Daniel L. Rubinfeld, Steven D. Gold, Andrew Reschovsky, Helen F. Ladd, John Yinger, William H. Oakland, Paul N. Courant and Timothy J. Bartik
4. Principles, politics, and the professors Alan J. Auerbach, R. Glenn Hubbard, Eric Engern, Jonathan Skinner, Jonas Agell, Peter Englund, Jan Södersten, Alan J. Auerbach, James Alm, Louis Kaplow, Randall G. Holcombe, Walter Hettich, Stanley Winer, James Poterba, Joel Slemrod, William G. Gale and Michael Keen.

Subject Areas: Taxation [KFFD1]