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Title

Preface

Contents

Summary 8

Chapter One. Introduction 12

Taxing the Returns from Saving, Investment, and Work 12

How to Get There from Here: The Significance of Transition 16

Evaluating Comprehensive Tax Reform 17

Chapter Two. Recent Tax Reform Proposals 18

An Overview of the Alternatives 18

Common Elements of Recent Proposals for Comprehensive Tax Reform 30

Chapter Three. Effects on the Macroeconomy 34

The Effect of Tax Reform on Saving 34

The Effect of Tax Reform on Capital Flows and Domestic Investment 36

The Effect of Tax Reform on Labor 39

The Effect of Tax Reform on Economic Output 42

The Effect of Tax Reform on Interest Rates 44

Conclusion 45

Chapter Four. Effects on the Allocation of Resources 48

The Effect of Tax Reform on Incorporation, Asset Mix, and the Cost of Capital 48

The Effect of Tax Reform on the Use of Capital and Labor 52

The Effect of Tax Reform on Financial Decisions 54

The Effect of Tax Reform on Other Sectors of the Economy 55

Conclusion 58

Chapter Five. Effects on Economic Efficiency 60

Economic Efficiency and Tax Policy 60

Would a Switch to a Consumption-Based Tax Enhance Economic Efficiency? 61

Estimating the Gains in Efficiency from a Proportional Consumption-Based Tax 63

What Accounts for the Gains in Efficiency from a Proportional Consumption-Based Tax? 66

Evidence from Other Studies 70

Conclusion 72

Appendixes 74

Appendix A. What Will a Consumption-Based Tax Do to the Price Level and the Value of Existing Assets? 76

The Price Level 76

The Value of Existing Assets 77

Appendix B. Simulation Models and the Saving Response 80

Appendix C. The Fullerton-Rogers General-Equilibrium Model 84

Lifetime Incomes 84

Model Structure and Numerical Specification of Parameters 85

Tables

Table 1. Comparing Individual-Level Taxes Under Current Law and Alternative Proposals 19

Table 2. Comparing Business-Level Taxes Under Current Law and Alternative Proposals 21

Table 3. Allocation of Types of Capital by Industry and Sector (As a percentage of capital stock) 49

Table 4. Impact of a Consumption Tax on Effective Tax Rates and Allocation of Capital, by Sector and Type of Capital 51

Table 5. Changes in Industries' Output Levels and Capital Intensity from a Switch to a Proportional Consumption Tax 53

Table 6. Debt as a Percentage of Capital Stock 55

Table 7. Tax Rates Associated with a Switch to a Proportional Consumption Tax (In percent) 64

Table 8. Comparing Gains in Efficiency from a Broad-Based Proportional Consumption Tax and a Wage-Based Income Tax (As a percentage of lifetime income) 67

Table 9. Comparing Gains in Efficiency Under Various Consumption Tax Bases (As a percentage of lifetime income) 68

Table 10. Comparing Gains in Efficiency Under Consumption and Income Tax Bases (As a percentage of lifetime income) 69

Table 11. Comparing Gains in Efficiency from a Proportional Value-Added Tax Under Current Law and Gains Before the Tax Reform Act of 1986 71

Boxes

Box 1. Comparing Taxes on Savings Under an Income Tax and Various Types of Consumption Taxes 31

Box 2. Destination-Based Versus Origin-Based Taxes 39

Box 3. The Effect of Tax Reform on Rates of Return 45

Box 4. Using the Fullerton-Rogers Model to Predict Changes in the Allocation of Resources 52

Box 5. Calculating Gains in Efficiency 65

Box B-1. A Key Factor in the Simulation Models: The Intertemporal Elasticity of Substitution 81

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The economic effects of comprehensive tax reform 이용현황 표 - 등록번호, 청구기호, 권별정보, 자료실, 이용여부로 구성 되어있습니다.
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