Michael J. Boskin, together with many of the world's leading scholars and policy makers who met at a Washington, D. C., conference in May 1995 sponsored by the Hoover Institution, sheds light on five major tax reform proposals now finding strong proponents in Congress: flat tax, value-added tax, national retail sales tax, the Nunn-Domenici USA Tax, and a hybrid progressive consumption tax. The unique insights offered here represent the first authoritative perspective on the current tax reform debate. These essays first provide a useful framework for understanding key issues, and proposed fundamental goals for tax reform and then evaluate the benefits and consequences of each alternative. This volume will be an indispensable resource for those wishing to evaluate how fundamental tax reform can best restore strong economic growth.




