An examination of the extent to which the mobility of capital has increased and, if so, the subsequent results.
John Diamond and George Zodrow analyze the effects of implementing the FairTax reform.
The Tax and Expenditure Policy researchers examine the range of parameter values for equilibrium model simulations.
The ups and downs of consumption-based taxation vs. standard income tax strategies.
An examination of theoretical arguments supporting preferential sales tax treatment of electronic commerce using a version…
Illuminating the traditional, benefit and new views of property tax as a capital tax.
Recommendations from the Tax Reform Panel for a revenue neutral policy options for reforming the Federal Internal Revenue…
Theoretical literature is generally supportive of the desirability of consumption-based taxation of capital income.
An examination of how the experience with estate and gift taxation in the United States might inform the debate on the use…
This paper evaluates the relative advantages and disadvantages of the main potential approaches to revenue reform currently…