Assessing Tax Reform by Henry J. Aaron, Harvey Galper - 9780815700371

Assessing Tax ReformAuthor(s): Henry J. Aaron, Harvey Galper\nFormat: Paperback\nPublisher: Bloomsbury Publishing Plc, United States\nImprint: Brookings Institution\nISBN-13: 9780815700371, 978-0815700371\nSynopsis\nReform of the United States tax system has become a central political issue. Assessing Tax Reform is a concise, nontechnical book to help general readers and students understand the tax reform issues Congress is now debating. Henry Aaron and Harvey Galper lay out the major alternative proposals and analyze principles of taxation that can be used for judging them. They explore the issues surrounding a move to a comprehensive income tax, a cash-flow tax, and the value-added tax or other consumption-based taxes. They show the conflicts and opportunities resulting from large current government deficits and the move for tax reform.\nIn addition to clarifying the problems that must be solved if large-scale, long-term reform is to be achieved, the authors describe alternative st.