David F. Bradford

Untangling the Income Tax

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Fundamental Issues in Consumption Taxation

David F. Bradford discusses key concepts in consumption and income taxes and identifies the problems of a transition to a consumption-based system. He...

Taxation, Wealth, and Saving

Eventually Bradford became convinced that the politically unpopular consumption-based model was the superior one. Since leaving the Treasury, much of ...

Transition to and Tax Rate Flexibility in a Cash-flow Type Tax

The difficulty of making a transition from an income-type to a consumption-type tax is often cited as an obstacle to such a change in policy. The prob...

The Design of Climate Policy

Leading economists offer theoretical, quantitative, and policy perspectives on climate policy....

The X Tax in the World Economy

Going Global with a Simple, Progressive Tax

This study explores how the tax design called the X tax could alleviate the complexities and avoidance opportunities plaguing the existing U.S. system...

Intergenerational Transfers Under Community Rating

The authors examine the intergenerational transfers that can be expected from a shift to community rating under a mandatory health insurance purchase ...

Consumption Taxes

Some Fundamental Transition Issues

A number of tax reform plans under discussion in the United States would replace the existing hybrid income-based system with a consumption-based syst...

Fixing Capital Gains

Symmetry, Consistency and Correctness in the Taxation of Financial Instruments

A great deal of effort and ingenuity has been addressed to patching holes in the income tax attributable to realization accounting. A classic instance...

The Environmental Kuznets Curve

Exploring a Fresh Specification

Using a new specification, we reanalyze the data on worldwide environmental quality investigated by Gene Grossman and Alan Krueger in a well-known pap...

Blueprints for Basic Tax Reform

This book examines blueprints for a tax based on income and a tax based on consumption....

Distribution of Aquatic Animals Relative to Naturally Acidic Waters in the Sierra Nevada

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Evaluation of Methods to Minimize Contamination Hazards to Wildlife Using Agricultural Evaporation Ponds in the San Joaquin Valley, California

Final Report Prepared for the California Department of Water Resources Under Contract No. STCA/DWR B57037

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Aquatic Amphibians in the Sierra Nevada

Current Status and Potential Effects of Acidic Deposition on Populations

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Blueprints for Basic Tax Reform

January 17, 1977

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Evaluation of Methods to Minimize Contamination Hazards to Wildlife Using Agricultural Evaporation Ponds in the San Joaquin Valley, California: Final

This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was ...

Constraints on Government Investment Opportunities and the Choice of Discount Rate

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