Simplification, Progression and a Level Playing Field
AbstractWith sufficiently well-reasoned and principled reform of tax systems, it is possible to achieve practical simplicity and a reduction in perverse incentives to a far greater degree than under any of the "flat-rate" proposals being advanced, without significant sacrifice of progressivity. But it is necessary to eliminate many of the bells and whistles that confer benefits on selected constituencies, and to refrain from attempts to use the income tax as a device to encourage particular activities.
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Bibliographic InfoPaper provided by Columbia University, Department of Economics in its series Discussion Papers with number 1996_08.
Length: 28 pages
Date of creation: 1996
Date of revision:
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TAX REFORMS; TAXES; TAXATION; FISCAL POLICY;
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- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
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