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Implications of Return-Free Tax Systems for the Structure of the Individual Income Tax

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Author Info

  • Janet Holtzblatt

    (Office of Tax Analysis, U.S. Department of the Treasury)

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    Abstract

    The goals of tax policy are to raise revenue in an equitable, efficient, and simple manner. These goals often conflict. A tax system that is equitable may be complicated, while a system that is simple may be unfair or inefficient. Each of these goals may be sacrificed when the tax system is used to achieve other economic and social policy goals, such as encouraging home ownership or charitable contributions.

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    File URL: http://icepp.gsu.edu/sites/default/files/documents/icepp/wp/ispwp0630.pdf
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    Bibliographic Info

    Paper provided by International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University in its series International Center for Public Policy Working Paper Series, at AYSPS, GSU with number paper0630.

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    Length: 50 pages
    Date of creation: 01 Dec 2006
    Date of revision:
    Handle: RePEc:ays:ispwps:paper0630

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    Phone: 404-413-0235
    Fax: 404-413-0244
    Web page: http://aysps.gsu.edu/isp/index.html

    Related research

    Keywords: Return-Free Tax Systems; Individual Income Tax; Tax Reform;

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