George R Zodrow
Biographic Data
| ID | 1470780 |
|---|---|
| NAME | George R Zodrow |
| GIVEN NAMES | George R |
| FAMILY NAME | Zodrow |
| SIGNATURE | ZODROW G R |
| AFFILIATIONS | Rice University |
| VERIFIED | No |
| TOTAL WORKS | 7 |
| TOTAL CITATIONS | 98 |
| AUTHOR COUNT | 7 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 1984 |
| LATEST PUBLICATION YEAR | 2007 |
| H-INDEX | 2 |
Economic Effects of a Personal Capital-Income Tax Add-On to a Flat Tax
Although much academic and policy discussion has focused on replacing the income tax with a consumption-based tax, very few consumption-based direct tax reforms have been enacted. Much more common are approaches that reduce the level of capital-income taxation under an income tax, including the current Nordic dual income taxes and broadly similar approaches recently proposed in Germany, Switzerland, and the United States. This paper examines the …
Fiscal Policy in Action Consumption-based Direct Taxes
Although consumption-based direct taxation has long been advocated in academic and policy circles, very few countries have actually implemented such taxes. This article provides an overview of alternative approaches to direct consumption taxation and examines arguments favoring consumption taxes over income taxes. It then describes and analyzes efforts at ''fundamental tax reform'' involving replacing an income tax with a consumption tax in the U…
Prospects for Consumption-Based Tax Reform in the United States
It appears that the debate in the US regarding ''fundamental tax reform,'' commonly defined as replacing the existing corporate and individual income tax system with some form of consumption-based taxation, is about to resume in earnest. At the current time, however, the chances for passage of such reform do not seem particularly great. This paper argues that, in addition to political reasons, doubts about the desirability of reform exist because…
Economic Issues in the Taxation of Capital Gains
George R. Zodrow, Economic Issues in the Taxation of Capital Gains, Canadian Public Policy / Analyse de Politiques, Vol. 21, Supplement: The Canadian Experience of the Lifetime Capital Gains Exemption (Oct., 1995), pp. S27-S57
Treasury I and the Tax Reform Act of 1986
During President Reagan's State of the Union Address in January 1984, he requested that Treasury Secretary Donald Regan prepare "a plan for action to simplify the entire tax code so that all taxpayers, big and small, are treated more fairly." In response, the Department of the Treasury spent ten months preparing a report to the President that has come to be called Treasury I. This three-volume study explained the need for tax reform and the gener…
Pigou, Tiebout, property taxation, and the underprovision of local public goods
The incidence of metropolitan property tax base sharing and rate equalization
Pigou, Tiebout, property taxation, and the underprovision of local public goods
Treasury I and the Tax Reform Act of 1986
During President Reagan's State of the Union Address in January 1984, he requested that Treasury Secretary Donald Regan prepare "a plan for action to simplify the entire tax code so that all taxpayers, big and small, are treated more fairly." In response, the Department of the Treasury spent ten months preparing a report to the President that has come to be called Treasury I. This three-volume study explained the need for tax reform and the gener…
Economic Issues in the Taxation of Capital Gains
George R. Zodrow, Economic Issues in the Taxation of Capital Gains, Canadian Public Policy / Analyse de Politiques, Vol. 21, Supplement: The Canadian Experience of the Lifetime Capital Gains Exemption (Oct., 1995), pp. S27-S57
The incidence of metropolitan property tax base sharing and rate equalization
Pigou, Tiebout, property taxation, and the underprovision of local public goods
Treasury I and the Tax Reform Act of 1986
During President Reagan's State of the Union Address in January 1984, he requested that Treasury Secretary Donald Regan prepare "a plan for action to simplify the entire tax code so that all taxpayers, big and small, are treated more fairly." In response, the Department of the Treasury spent ten months preparing a report to the President that has come to be called Treasury I. This three-volume study explained the need for tax reform and the gener…
Economic Issues in the Taxation of Capital Gains
George R. Zodrow, Economic Issues in the Taxation of Capital Gains, Canadian Public Policy / Analyse de Politiques, Vol. 21, Supplement: The Canadian Experience of the Lifetime Capital Gains Exemption (Oct., 1995), pp. S27-S57
Prospects for Consumption-Based Tax Reform in the United States
It appears that the debate in the US regarding ''fundamental tax reform,'' commonly defined as replacing the existing corporate and individual income tax system with some form of consumption-based taxation, is about to resume in earnest. At the current time, however, the chances for passage of such reform do not seem particularly great. This paper argues that, in addition to political reasons, doubts about the desirability of reform exist because…
Economic Effects of a Personal Capital-Income Tax Add-On to a Flat Tax
Although much academic and policy discussion has focused on replacing the income tax with a consumption-based tax, very few consumption-based direct tax reforms have been enacted. Much more common are approaches that reduce the level of capital-income taxation under an income tax, including the current Nordic dual income taxes and broadly similar approaches recently proposed in Germany, Switzerland, and the United States. This paper examines the …
Fiscal Policy in Action Consumption-based Direct Taxes
Although consumption-based direct taxation has long been advocated in academic and policy circles, very few countries have actually implemented such taxes. This article provides an overview of alternative approaches to direct consumption taxation and examines arguments favoring consumption taxes over income taxes. It then describes and analyzes efforts at ''fundamental tax reform'' involving replacing an income tax with a consumption tax in the U…
Economics (7 works) · Public economics (7 works) · Fiscal Policy and Economic Growth (6 works) · Tax reform (6 works) · Corporate Taxation and Avoidance (4 works) · Law (3 works) · Local Government Finance and Decentralization (3 works) · Monetary economics (3 works) · Political science (3 works) · Ad valorem tax (2 works)