Alan D. Viard's Books

The Real Tax Burden

More than Dollars and Cents

By: Alex M. Brill,Alan D. Viard

Write a review Read reviews Take a Quiz Solve Book Puzzle

The Real Tax Burden

More than Dollars and Cents

By: Alex M. Brill,Alan D. Viard

Endowed with the authority to enforce justice, government is a necessary prerequisite to human flourishing. Citizens rightfully bear the responsibility to contribute to the existence of just government through the rendering of taxes. Because tax policy is also a reflection of values, citizens in a democratic society should be concerned with how taxes are collected and spent. In Real Tax Burden: More than Dollars and Cents, Alan Viard and Alex Brill explain everything you need to know to understand taxes in America today. The authors describe who pays what and why, the implications of the current system, and provide a vision for reform that is simple, effective, and consistent with our values.

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

115

Publisher

AEI Press

Published Date

ISBN 10

0844772119

ISBN 13

9780844772110

Taxing Profit in a Global Economy

By: Michael P. Devereux,Alan J. Auerbach,Michael Keen,Paul Oosterhuis,John Vella,Wolfgang Schön

Write a review Read reviews Take a Quiz Solve Book Puzzle

Taxing Profit in a Global Economy

By: Michael P. Devereux,Alan J. Auerbach,Michael Keen,Paul Oosterhuis,John Vella,Wolfgang Schön

The international tax system is in dire need of reform. It allows multinational companies to shift profits to low tax jurisdictions and thus reduce their global effective tax rates. A major international project, launched in 2013, aimed to fix the system, but failed to seriously analyse the fundamental aims and rationales for the taxation of multinationals' profit, and in particular where profit should be taxed. As this project nears its completion, it is becomingincreasingly clear that the fundamental structural weaknesses in the system will remain. This book, produced by a group of economists and lawyers, adopts a different approach and starts from first principles in order to generate an international tax system fit for the 21st century. This approach examines fundamental issues of principle and practice in the taxation of business profit and the allocation of taxing rights over such profit amongst countries, paying attention to the interests and circumstances of advanced and developing countries. Once this conceptual framework is developed, the book evaluates the existing system and potential reform options against it. A number of reform options are considered, ranging from those requiring marginal change to radically different systems. Some options have been discussed widely. Others, particularly Residual Profit Split systems and a Destination Based Cash-Flow Tax, are more innovative and have been developed at some length and in depth for the first time in this book. Their common feature is that they assign taxing rights partly/fully to the location of relatively immobile factors: shareholders or consumers.

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

401

Publisher

Oxford University Press

Published Date

ISBN 10

0198808062

ISBN 13

9780198808060

Progressive Consumption Taxation

The X Tax Revisited

By: Robert Carroll,Alan D. Viard

Write a review Read reviews Take a Quiz Solve Book Puzzle

Progressive Consumption Taxation

The X Tax Revisited

By: Robert Carroll,Alan D. Viard

The authors observe that consumption taxation is superior to income taxation because it does not penalize saving and investment and propose that the U.S. income tax system be completely replaced by a progressive consumption tax. They argue that the X tax, developed by the late David Bradford, offers the best form of progressive consumption taxation for the United States and outline concrete proposals for the X tax's treatment of numerous specific economic issues.

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

224

Publisher

Rowman & Littlefield

Published Date

ISBN 10

0844743941

ISBN 13

9780844743943

Handbook of Monetary and Fiscal Policy

By: Alan A. Rabin

Write a review Read reviews Take a Quiz Solve Book Puzzle

Handbook of Monetary and Fiscal Policy

By: Alan A. Rabin

Examines the politics of economic policy, focusing on forecasting, inflation, interest rates, market expectations, financial crises, disruptions in global markets, and tax policy, as well as state and local government budgeting, financial management, and policy initiatives for development and growth.

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

1848

Publisher

CRC Press

Published Date

ISBN 10

0824707818

ISBN 13

9780824707811

The Real Tax Burden

More Than Dollars and Cents

By: Alex M. Brill,Alan D. Viard

Write a review Read reviews Take a Quiz Solve Book Puzzle

The Real Tax Burden

More Than Dollars and Cents

By: Alex M. Brill,Alan D. Viard

Using the fundamental concept of "excess burden" as their guide, in The Real Tax Burden: More Than Dollars and Cents, Alex Brill and Alan Viard illustrate how taxes work and their affect on such things as wages, savings, and economic growth. The authors describe past and present forms of taxation, discuss our current income and corporate tax policy, and critique various options for fundamental tax reform."--From publisher description.

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

114

Publisher

Rowman & Littlefield

Published Date

ISBN 10

0844772100

ISBN 13

9780844772103

Progressive Consumption Taxation

The X Tax Revisited

By: Robert Carroll,Alan D. Viard

Write a review Read reviews Take a Quiz Solve Book Puzzle

Progressive Consumption Taxation

The X Tax Revisited

By: Robert Carroll,Alan D. Viard

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

224

Publisher

Rowman & Littlefield

Published Date

ISBN 10

0844743941

ISBN 13

9780844743943

Book's by Alan D. Viard

The Real Tax Burden

The Real Tax Burden

Taxing Profit in a Global Economy

Taxing Profit in a Global Economy

Progressive Consumption Taxation

Progressive Consumption Taxation

Handbook of Monetary and Fiscal Policy

Handbook of Monetary and Fiscal Policy

The Real Tax Burden

The Real Tax Burden

Progressive Consumption Taxation

Progressive Consumption Taxation

Username

Password

Username

Password

Password again

Birthday

Email