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...

Mô tả đầy đủ

Chi tiết về thư mục
Tác giả chính: Dalsgaard, Thomas
Định dạng: Tạp chí
Ngôn ngữ:English
Được phát hành: Washington, D.C. : International Monetary Fund, 2005.
Loạt:IMF Working Papers; Working Paper ; No. 2005/138
Truy cập trực tuyến:Full text available on IMF