Series: IMF Working Papers
Author(s): Thomas Dalsgaard
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 July 2005
Keywords: Consumption tax, flat tax, national retail sales tax, dual income tax, book tax, alternative minimum tax, estate tax, tax system, taxation, tax reform
In the context of the current tax policy debate in the United States, this paper reviews and discusses some of the main recurrent themes, as well as some of the most important tax reform proposals put forward over...