Implications of Return-Free Tax Systems for the Structure of the Individual Income Tax
AbstractThe 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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Bibliographic InfoPaper 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.
Length: 50 pages
Date of creation: 01 Dec 2006
Date of revision:
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Web page: http://aysps.gsu.edu/isp/index.html
Return-Free Tax Systems; Individual Income Tax; Tax Reform;
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