As kindly linked by the Tax Prof Blog, my talk at the AAA-CPA Fall Meeting yesterday had the following description:
"Dissatisfaction with the U.S. federal income tax has led to widespread discussion of fundamental tax reform including the possibility of replacing it with a consumption tax. What different forms could such a reform take? What are the best arguments for it and against it? And what are its political prospects for enactment? Among the alternatives that Professor Shaviro will discuss are a national retail sales tax, X-tax or flat tax, and a consumed income tax, and he will consider how these proposals’ chances might be affected both by Congressional politics and by the long-term budgetary problems facing the U.S."
This was not a new paper, as I've written extensively on this subject before, such as here. But a pdf version of my slides for the talk, offering a handy if somewhat condensed outline, is available here.
Friday, November 04, 2011
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