 | United States. Congress. Joint Economic Committee - Business & Economics - 1996 - 144 pages
...enactment of the Tax Reform Act of 1986 and is, I believe, essential to progress in fundamental tax reform. The second issue to be debated is fiscal federalism...and local income taxes usually employ the same tax base* as the corresponding federal taxes, it is reasonable to assume that substitution of consumption... | |
 | United States. Congress. Joint Economic Committee - Business & Economics - 1996 - 152 pages
...enactment of the Tax Reform Act of 1986 and is, I believe, essential to progress in fundamental tax reform. The second issue to be debated is fiscal federalism or the role of state and local governments. Knee state and local income taxes usually employ the same tax bases as the corresponding federal taxes,... | |
 | United States. Congress. House. Committee on Ways and Means - Fiscal policy - 1996 - 308 pages
...no agreed upon economic methodology for trading off efficiency and equity in tax policy or anywhere else. The second issue to be debated is fiscal federalism...reasonable to assume that substitution of consumption for income taxes at the federal level would be followed by similar substitutions at the state and local... | |
 | Dale Weldeau Jorgenson - Economic development - 1998 - 516 pages
...since there is no agreed upon economic methodology for trading off efficiency and equity in tax policy. The second issue to be debated is fiscal federalism,...reasonable to assume that substitution of consumption for income taxes at the federal level would be followed by similar substitutions at the state and local... | |
 | Paul Butzen, Catherine Fuss - Business & Economics - 2003 - 354 pages
...important to quantify the impact of alternative tax policies on the efficiency of resource allocation. The second issue to be debated is fiscal federalism,...corresponding federal taxes, it is reasonable to assume that the substitution of a consumption tax for income taxes at the federal level would be followed by similar... | |
 | Timothy J. Kehoe, T. N. Srinivasan, John Whalley - Business & Economics - 2005 - 452 pages
...important to quantify the impact of alternative tax policies on the efficiency of resource allocation. The second issue to be debated is fiscal federalism, or the role of state and local governments. Because state and local income taxes usually employ the same tax bases as the corresponding federal... | |
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The second issue to be debated is fiscal federalism or the role of state and local governments Since state and local income taxes usually employ the same tax bases as the corresponding federal taxes, it is reasonable to assume that substitution of consumption... 