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" For simplicity we propose to consider the economic impact of substitution at all levels simultaneously. Since an important advantage of a fundamental tax reform is the possibility, at least at the outset, of radically simplifying tax rules, it does not... "
Joint Committee on Taxation Tax Modeling Project and 1997 Tax Symposium Papers - Page 123
1997 - 319 pages
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Roundtable Discussion on Tax Reform and Economic Growth: Hearing Before the ...

United States. Congress. Joint Economic Committee - Business & Economics - 1996 - 156 pages
...taxes at the federal level would be followed by similar substitutions at the state and local level. Since an important advantage of a fundamental tax...rules, it does not make much sense to assume that existing rules would continue to govern state and local taxes, even if the federal income tax were...
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Replacing the Federal Income Tax: Hearings Before the Committee on ..., Volume 4

United States. Congress. House. Committee on Ways and Means - Fiscal policy - 1996 - 304 pages
...the state and local level. For simplicity I propose to consider the economic impact of substitution at all levels simultaneously. Since an important advantage...these rules would continue to govern state and local income taxes, even if the federal income tax were abolished. The third issue in the debate will be...
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Growth: Energy, the environment, and economic growth

Dale Weldeau Jorgenson - Economic development - 1998 - 516 pages
...the state and local level. For simplicity, we propose to consider the economic impact of substitution at all levels simultaneously. Since an important advantage...these rules would continue to govern state and local income taxes, even if the federal income tax were abolished. economists, as it has the previous generation....
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Econometrics: Economic growth in the information age, Volume 3

Dale Weldeau Jorgenson - Business & Economics - 2000 - 508 pages
...the state and local level. For simplicity we propose to consider the economic impact of substitution at all levels simultaneously. Since an important advantage...radically simplifying tax rules, it does not make sense to assume that these rules would continue to govern state and local income taxes, if the federal...
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The Impact of the Complexity of the Tax Code on Small Business ..., Volume 4

United States. Congress. House. Committee on Small Business. Subcommittee on Tax, Finance, and Exports - Business & Economics - 2001 - 212 pages
...consider the economic impact of substitution at all levels simultaneously. Since an important advantage of fundamental tax reform is the possibility, at least...these rules would continue to govern state and local income taxes, even if the federal income tax were abolished. The third issue in the debate will be...
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Investment: Lifting the burden

Dale Weldeau Jorgenson, Kun-Young Yun - Business & Economics - 1996 - 510 pages
...the economic effect of substitutions at all levels simultaneously. Since an important advantage of fundamental tax reform is the possibility, at least...the outset, of radically simplifying tax rules, it makes little sense to assume that these rules would continue to govern state and local income taxes,...
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Firms' Investment and Finance Decisions: Theory and Empirical Methodology

Paul Butzen, Catherine Fuss - Business & Economics - 2003 - 354 pages
...the economic effect of substitutions at all levels simultaneously. Since an important advantage of fundamental tax reform is the possibility, at least...the outset, of radically simplifying tax rules, it makes little sense to assume that these rules would continue to govern state and local income taxes,...
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