The Benefits and Limitations of Income Tax Reform
AbstractBase broadening must be approached with caution because some base-broadening measures make the tax system less neutral, impeding economic efficiency. Also, income tax base broadening cannot eliminate, and may even reinforce, the income tax's central flaw--its penalty on saving.
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Bibliographic InfoPaper provided by American Enterprise Institute in its series Working Papers with number 31222.
Date of creation: Sep 2011
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tax reform; tax policy; statutory tax; marginal tax rates; joint committee on taxation; income tax; broadening; Bowles Simpson Commission; Alex Brill; alan viard; Economic outlook; The Benefits and Limitations of Income Tax Reform;
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- Williamson, James M. & Durst, Ron L. & Farrigan, Tracey L., 2013. "The Potential Impact of Tax Reform on Farm Businesses and Rural Households," Economic Information Bulletin 145318, United States Department of Agriculture, Economic Research Service.
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