Toward Fundamental Tax Reform pdf epub mobi txt 電子書 下載2025
- 稅製改革
- 稅收政策
- 公共財政
- 經濟學
- 政治經濟學
- 稅收公平
- 稅收效率
- 財政政策
- 稅收製度
- 經濟發展
具體描述
Tax experts across the political spectrum agree that the current rate structure is not rational and that potential gains from reform could be remarkable. Accordingly, tax reform is widely viewed as desirable. However, there is not a clear consensus on what reforms are most desirable or feasible. In "Toward Fundamental Tax Reform", eleven leading tax scholars, including a Nobel Prize winner, outline their ideas about tax reform. The original essays provide readers with concise but varying perspectives on the possibilities of tax reform. They also focus attention on key questions in the scholarly debate: Would a different tax code dramatically alter the functioning of the economy? How much damage does the current law do? Can relatively small changes to the tax code deliver most of the benefits of more dramatic reforms like the flat tax? Are political forces that oppose efficient tax systems simply too powerful to overcome? Will tax reform inevitably harm the poor? Can a tax reform, if enacted, be sustained?
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