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Fundamental Tax Reform

In: Corporate Tax Reform

Author

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  • Martin A. Sullivan

Abstract

There is conventional tax reform. And then there is fundamental tax reform. Conventional tax reform involves modifying the current system by lowering tax rates and broadening the tax base. Fundamental tax reform involves getting rid of individual and corporate income taxes entirely and replacing them with a whole new tax system. Conventional tax reform is a gargantuan political task, but it has been done—like manned flight to the moon. Fundamental tax reform in a large economy is entirely unprecedented—like going to Mars.

Suggested Citation

  • Martin A. Sullivan, 2011. "Fundamental Tax Reform," Springer Books, in: Corporate Tax Reform, chapter 0, pages 129-136, Springer.
    • Handle: RePEc:spr:sprchp:978-1-4302-3928-4_13
    DOI: 10.1007/978-1-4302-3928-4_13
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