Introduction: The fundamental question in fundamental tax reform / George R. Zodrow and Peter Mieszkowski -- Behavioral responses to a consumption tax / Jane G. Gravelle -- The economic impact of fundamental tax reform / Dale W. Jorgenson and Peter J. Wilcoxen -- Capital income taxation in tax reform: implications for analysis of distribution and efficiency / R. Glenn Hubbard -- International aspects of fundamental tax reform / Charles L. Ballard -- Distributive analysis of fundamental tax reform / Peter Mieszkowski and Michael G. Palumbo -- The role of administrative issues in tax reform: simplicity, compliance, and administration / William G. Gale and Janet Holtzblatt -- Evaluating the national retail sales tax from a VAT perspective / Sijbren Cnossen -- Transitional issues in the implementation of a flat tax or a national retail sales tax / George R. Zodrow -- Historical and contemporary debate on consumption taxes / Malcolm Gillis -- The politics and ideology of fundamental tax reform / Joe Barnes.