Fundamental tax reform : issues, choices, and implications

Intro -- Contents -- Contributors -- List of Figures -- List of Tables -- Foreword by James A. Baker III -- Preface -- Introduction: Is It Time for Fundamental Tax Reform? -- I Overviews -- 1 Tax Reform in the Twenty-first Century -- 2 Simplifying Assumptions: How Might the Politics of Consumption Tax Reform Affect (Impair) the End Product? -- II Business Issues -- 3 Is Tax Reform Good for Business? Is a Pro-business Tax Policy Good for America? -- 4 Taxation and Business Behavior: A Review of the Recent Literature -- 5 Consumption Tax Reform: Changes in Business Equity and Housing Prices -- III International Business Issues -- 6 Corporation Tax Incidence: Reflections on What Is Known, Unknown, and Unknowable -- 7 Corporate Taxes in the World Economy: Reforming the Taxation of Cross-border Income -- IV Individual Issues -- 8 Evidence of Tax-Induced Individual Behavioral Responses -- 9 Comparing Average and Marginal Tax Rates under the FairTax and the Current System of Federal Taxation -- 10 Behavioral Economics and Fundamental Tax Reform -- Bibliography -- Index.