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U.S. Tax Reform

U.S. Tax Reform »

Source: U.S. Tax Reform : An Overview of the Current Debate and Policy Options

Volume/Issue: 2005/138

Series: IMF Working Papers

Author(s): Thomas Dalsgaard

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2005

ISBN: 9781451861570

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...

U.S. Tax Reform
			: An Overview of the Current Debate and Policy Options

U.S. Tax Reform : An Overview of the Current Debate and Policy Options »

Volume/Issue: 2005/138

Series: IMF Working Papers

Author(s): Thomas Dalsgaard

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2005

DOI: http://dx.doi.org/10.5089/9781451861570.001

ISBN: 9781451861570

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...