Assessing Tax Reform

By Henry J. Aaron; Harvey Galper | Go to book overview

Index
Aaron, Henry J., 66n, 70n, 91n, 108n, 112n
Ability to pay: consumption as inferior index of, 67n; and fairness, 20-22. See also Tax burden on the poor
Accounting period, fairness and, 21-22, 27
Ackerman, Susan, 46n
Andrews, William D., 66n
Assets: annual income and changes in value, 22; cash flow income tax and purchase of depreciable, 68; cash flow income tax and timing of sale, 87; softening effect of changes in, 45; tax rates and decisions on holding, 39
Atkinson, Anthony B., 27n, 33n, 66n
Auerbach, Alan J., 32n, 33n
Bailey, Martin J., 23n
Balladur, Jean-Pierre, 112n
Banking crisis, threat of, 8
Barro, Robert J., 42n
Bequests. See Gifts and bequests
Bonds, 58-59; tax-exempt, 45-46
Boskin, Michael J., 66n, 70n
Bradford, David F., 28n, 66n
Bradley, Bill, 11-12, 48
Bradley-Gephardt tax plan, 11-12, 51-52, 62, 63, 65
Brazer, Harvey E., 70n
Business taxation, cash flow income tax and, 68, 79-84. See also Corporation income
Capital assets, 57-58
Capital gains: Bradley-Gephardt plan, 51- 52; under cash flow income tax, 68, 76, 92-93; Kemp-Kasten plan, 59-60; tax treatment, 3, 22-23, 34-35, 56-58; Treasury tax plan, 51
Capital income: correct calculation of, 10; correcting the measurement of, 49; fairness and annual taxation, 25-27; Hall- Rabushka plan, 117; indexing, 62-63; taxation, 10; treatment by Treasury tax plan,60
Capital losses, 57-58
Carson, Chris R., 104n
Cash flow income tax, 12-13, 33n; administration, 88; business taxation, 79-84; capital gains, 92-93; cash management accounts, 72, 85; complications, 74; corporate cash flow tax rate calculation, 103-07; distortions, 66; educational costs, 76-77, 93-94; fairness, 2, 88; gifts and bequests, 77, 95-97; housing, 75-76, 89- 92; implementation, 67; individual and corporate tax returns integrated, 80-82, 87-88, on individuals, 67-72, 79, 80-83; and international migration, 77-78, 97- 98; mortgage costs, 76, 90-92; multinational corporations, 83-84; possible disadvantages, 84-87; principle, 66; reduction of distortions, 88; simplicity of returns, 72; special borrowing and averaging provisions, 74-75, 88-89, 91; special problems, 74-79; and state income taxes, 98-99; transition to, 78-79, 99-103; trusts, 77, 94-95; withholding tax, 73; withholding tax on payments to foreign investors and corporations, 79-80
Cash management accounts: and cash flow income tax, 72, 85; problems solved by, 87-88
Cautière, Antoine, 112n
Chafee, John H., 14, 123n
Clotfelter, Charles T., 42n, 71n
Committee for Economic Development (CED), 110n
Complexity of tax system, 6, 42-44, 47, 57-58
Consumption: avoiding penalties for postponing, 27; as base for taxation, 20-21; cash flow income tax and timing of, 88; discrimination against deferred, 64; distortions, 39-41; taxation and opportunity for, 26n; tax implications for investment, 25-27
Consumption tax, 28, 29

-141-

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Assessing Tax Reform
Table of contents

Table of contents

  • Title Page iii
  • Foreword ix
  • Contents xi
  • Chapter One - Why the United States Must Reform Its Tax System 1
  • Chapter Two - Thinking About Tax Reform 16
  • Chapter Three - Rebuilding the Income Tax 48
  • Summary 65
  • Chapter Four - the Cash Flow Income Tax 66
  • Conclusion 87
  • Chapter Five - Sales Taxes 121
  • Chapter Six - Short-Run Programs for Raising Revenue 122
  • Summary 128
  • Chapter Seven - the Politics of Tax Reform 129
  • Conclusion 138
  • Index 141
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