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Should Tax Reform Level the Playing Field?

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Lawrence H. Summers

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Abstract

While frequently invoked, the level playing field ideal and its practical embodiment in tax legislation has received relatively little analysis. This paper examines the economic arguments surrounding the level playing field doctrine. I conclude that leveling the playing field is an issue of little economic importance and that efforts to level the playing field like those recently enacted are likely to create more important nonneutralities than those they eliminate. They may however contribute to the perceived fairness of the tax system.

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Paper provided by National Bureau of Economic Research, Inc in its series NBER Working Papers with number 2132.

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Date of creation: Jan 1987
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Handle: RePEc:nbr:nberwo:2132

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Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. Olivier J. Blanchard & Lawrence H. Summers, 1986. "Perspectives on High World Real Interest Rates," NBER Reprints 0720, National Bureau of Economic Research, Inc.
  2. Summers, Lawrence H, 1981. "Capital Taxation and Accumulation in a Life Cycle Growth Model," American Economic Review, American Economic Association, vol. 71(4), pages 533-44, September. [Downloadable!] (restricted)
  3. Jorgenson, Dale W & Yun, Kun-Young, 1986. " Tax Policy and Capital Allocation," Scandinavian Journal of Economics, Blackwell Publishing, vol. 88(2), pages 355-77.
  4. Don Fullerton & Roger H. Gordon, 1983. "A Reexamination of Tax Distortions in General Equilibrium Models," NBER Working Papers 0673, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  5. Lawrence H. Summers, 1988. "Investment Incentives and the Discounting of Depreciation Allowances," NBER Working Papers 1941, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  6. Roger H. Gordon & James R. Hines Jr. & Lawrence H. Summers, 1987. "Notes on the Tax Treatment of Structures," NBER Working Papers 1896, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  7. Jeremy I. Bulow & Lawrence H. Summers, 1984. "The Taxation of Risky Assets," NBER Working Papers 0897, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. James R. Hines Jr., 1998. "Investment Ramifications of Distortionary Tax Subsidies," NBER Working Papers 6615, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  2. Joel Slemrod, 1991. "Optimal Taxation and Optimal Tax Systems," NBER Working Papers 3038, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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