haku: @indexterm TAX REFORM / yhteensä: 104
viite: 42 / 104
| Tekijä: | Jorgenson, D. W. Wilcoxen, P. J. |
| Otsikko: | The long-run dynamics of fundamental tax reform |
| Lehti: | American Economic Review
1997 : MAY, VOL. 87:2, p. 126-132 |
| Asiasana: | TAX REFORM ECONOMIC GROWTH USA |
| Kieli: | eng |
| Tiivistelmä: | This article analyzes the impact of fundamental tax reform on the dynamics of U.S. economic growth over the nex quarter century. Two alternative approaches to tax reform are considered: a flat-rate consumption tax, and an income-base vale-added tax, also with a flat rate. These taxes would be substituted for existing individual and corporate income taxes at local, state and federal levels. The growth of the U.S. economy is simulated with and without changes in the policies, in order to analyze the economic impact of changes in tax policy. |
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