The papers in this volume reflect David Bradford's dual experience as a theoretical economist and as Deputy Assistant Secretary of the United States Treasury for Tax Policy and Director of the Treasury's Office of Tax Analysis. While at the Treasury, Bradford was involved in producing the 1977 report entitled Blueprints for Basic Tax Reform. Blueprints describes two models for fundamental income tax reform. One is based on the Haig-Simons income concept, which still dominates American income tax thinking. The other, which builds on an intellectual tradition dating back to John Stuart Mill, is based on consumption. Eventually Bradford became convinced that the politically unpopular consumption-based model was the superior one. Since he left the Treasury, much of his professional focus has been on economic analysis of the income tax system and on tax policy advocacy.The book is divided into four parts. Part I covers the broad issues involved in comparing income to consumption as a tax base. Part II, which presents some of the most interesting analytical challenges concerning income and consumption taxes, contains the most technical papers in the collection. Part III addresses the potential deployment of the consumption approach to taxation. Moving in another direction, Part IV focuses on savings and investment, in particular the gap between the statistical evidence of rates of saving and investment and the economic theory that describes this behavior.

Taxation, Wealth, and Saving

Business & Money

Bradford, David F.

Economics

MIT Press (MA)

Untangling the Income Tax

Describes the difference between income-based and consumption-based tax systems, analyzes the distribution of the tax burden, and suggests two tax reform strategies

Harvard University Press

In Untangling the Income Tax David F. Bradford helps the reader develop a sound grasp of how the design of tax rules affects the sharing of tax burdens and the performance of the economy as a whole. He also outlines various reform proposals and shows how they would change the way money moves out of the taxpayer's pocket and into government coffers.

Untangling the income tax

Describes the difference between income-based and consumption-based tax systems, analyzes the distribution of the tax burden, and suggests two tax reform strategies

This book provides numerous essays that explore ways to refine the use of tax-burden tables in making tax policy.

Distributional Analysis of Tax Policy

AEI Press

The authors examine the intergenerational transfers that can be expected from a shift to community rating under a mandatory health insurance purchase requirement.

Intergenerational Transfers Under Community Rating (AEI Studies in Health Policy)

Max, Derrick

The author discusses key concepts in consumption and income taxes and identifies the problems of a transition to a consumption-based system.

Fundamental Issues in Consumption Taxation (AEI Studies on Tax Reform)

Reference

Tax Law

iUniverse, Inc.

See the best price to sell, buy, or rent books by Bradford, David F.. BookScouter helps to compare book prices from 25+ online bookstores and 30+ buyback vendors with a single search.

Books by Bradford, David F.

See the best price to sell, buy, or rent books by Bradford, David F.. BookScouter helps to compare book prices from 25+ online bookstores and 30+ buyback vendors with a single search.

Taxation, Wealth, and Saving

Untangling the Income Tax

Untangling the income tax

Untangling the Income Tax

Distributional Analysis of Tax Policy

Intergenerational Transfers Under Community Rating (AEI Studies in Health Policy)

Fundamental Issues in Consumption Taxation (AEI Studies on Tax Reform)

Untangling the Income Tax