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Center for Public Finance | Report Should Electronic Commerce Receive Preferential Tax Treatment? An examination of theoretical arguments supporting preferential sales tax treatment of electronic commerce using a version… George R. Zodrow December 31, 2006
Center for Public Finance | Report The Property Tax as a Capital Tax: A Room with Three Views Illuminating the traditional, benefit and new views of property tax as a capital tax. George R. Zodrow December 31, 2006
Center for Public Finance | Report Time for U.S. Tax Reform? The Tax Reform Panel's Recommendations Recommendations from the Tax Reform Panel for a revenue neutral policy options for reforming the Federal Internal Revenue… George R. Zodrow March 31, 2006
Center for Public Finance | International Economics | Report Should Capital Income be Subject to Consumption-Based Taxation? Theoretical literature is generally supportive of the desirability of consumption-based taxation of capital income. George R. Zodrow March 31, 2006
Center for Public Finance | Report The U.S. Experience with the Estate Tax and Its Implications for Wealth Transfer Taxation in Latin America An examination of how the experience with estate and gift taxation in the United States might inform the debate on the use… John W. Diamond, George R. Zodrow December 31, 2005
Center for Public Finance | Report Texas Tax Options This paper evaluates the relative advantages and disadvantages of the main potential approaches to revenue reform currently… George R. Zodrow December 31, 2005
Center for Public Finance | Research Paper Time for a Texas Compromise? Experts George Zodrow and John Diamond explore options for Texas tax reform to raise state-level educational revenues. George R. Zodrow, John W. Diamond April 28, 2005