1. The fundamental question in fundamental tax reform George R. Zodrow and
Peter Mieszkowski; 2. Behavioral responses to a consumption tax Jane G.
Gravelle; 3. The economic impact of fundamental tax reform Dale W.
Jorgenson and Peter J. Wilcoxen; 4. Capital income taxation in tax reform:
implications for analysis of distribution and efficiency R. Glenn Hubbard;
5. International aspects of fundamental tax reform Charles L. Ballard; 6.
Distributive analysis of fundamental tax Peter Mieszkowski and Michael G.
Palumbo; 7. The role of administrative issues in tax reform: simplicity,
compliance, and administration William G. Gale and Janet Holtzblatt; 8.
Evaluating NRST from a VAT perspective Sijbren Cnossen; 9. Transitional
issues in the implementation of a flat tax or a national retail sales tax
George R. Zodrow; 10. Historical and contemporary debate on consumption
taxes Malcolm Gillis; 11. The politics and ideology of fundamental tax
reform Joe Barnes; Bibliography; Index.
