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U.S. Tax Reform :, An Overview of the Current Debate and Policy Options, Thomas Dalsgaard

Abstract
In the context of the current tax policy debate in the United States, this paper reviews and discusses some of the main recurrent themes, as well as some of the most important tax reform proposals put forward over the past two decades. It finds that although there seems to be widespread agreement that the current tax system is too complex, unfair, and distortionary, little or no consensus exists on how best to improve it
Table Of Contents
""Contents""; ""I. INTRODUCTION""; ""II. BACKGROUND AND ISSUES""; ""III. PROPOSALS FOR TAX REFORM""; ""IV. INTERNATIONAL ASPECTS ""; ""V. CONCLUSION""; ""References""; ""Appendix I. Economic Similarities and Differences Among Tax Reform Proposals""; ""Appendix II. The Marriage Penalty�An Example""
Language
eng
Literary Form
non fiction
Note
Description based upon print version of record
Physical Description
1 online resource (30 p.)
Specific Material Designation
remote
Form Of Item
online
Isbn
9786613826282

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