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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Библиографические подробности
Главный автор: Dalsgaard, Thomas
Формат: Журнал
Язык:English
Опубликовано: Washington, D.C. : International Monetary Fund, 2005.
Серии:IMF Working Papers; Working Paper ; No. 2005/138
Online-ссылка:Full text available on IMF