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


  • Janet Holtzblatt

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


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.

Suggested Citation

  • Janet Holtzblatt, 2006. "Implications of Return-Free Tax Systems for the Structure of the Individual Income Tax," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0630, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  • Handle: RePEc:ays:ispwps:paper0630

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