U.S. Tax Reform : An Overview of the Current Debate and Policy Options /

In the context of the current tax policy debate in the United States, this paper reviews and discusses some of the main recurrent themes, as well as some of the most important tax reform proposals put forward over the past two decades. It finds that although there seems to be widespread agreement th...

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Autor principal: Dalsgaard, Thomas
Format: Revista
Idioma:English
Publicat: Washington, D.C. : International Monetary Fund, 2005.
Col·lecció:IMF Working Papers; Working Paper ; No. 2005/138
Accés en línia:Full text available on IMF