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U.S. Tax Reform; An Overview of the Current Debate and Policy Options

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  • Thomas Dalsgaard

Abstract

In the context of the current tax policy debate in the United States, this paper reviews and discusses some of the main recurrent themes, as well as some of the most important tax reform proposals put forward over the past two decades. It finds that although there seems to be widespread agreement that the current tax system is too complex, unfair, and distortionary, little or no consensus exists on how best to improve it.

Suggested Citation

  • Thomas Dalsgaard, 2005. "U.S. Tax Reform; An Overview of the Current Debate and Policy Options," IMF Working Papers 05/138, International Monetary Fund.
  • Handle: RePEc:imf:imfwpa:05/138
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    References listed on IDEAS

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    1. Auerbach, Alan J & Kotlikoff, Laurence J & Skinner, Jonathan, 1983. "The Efficiency Gains from Dynamic Tax Reform," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 24(1), pages 81-100, February.
    2. David Altig, 2001. "Simulating Fundamental Tax Reform in the United States," American Economic Review, American Economic Association, vol. 91(3), pages 574-595, June.
    3. Michelle Hanlon & Terry Shevlin, 2005. "Book-Tax Conformity for Corporate Income: An Introduction to the Issues," NBER Chapters, in: Tax Policy and the Economy, Volume 19, pages 101-134, National Bureau of Economic Research, Inc.
    4. Richard Herd & Chiara Bronchi, 2001. "Increasing Efficiency and Reducing Complexity in the Tax System in the United States," OECD Economics Department Working Papers 313, OECD Publishing.
    5. Martin Mühleisen & Christopher M Towe, 2004. "U.S. Fiscal Policies and Priorities for Long-Run Sustainability," IMF Occasional Papers 227, International Monetary Fund.
    6. Ian W. H. Parry & Kenneth A. Small, 2005. "Does Britain or the United States Have the Right Gasoline Tax?," American Economic Review, American Economic Association, vol. 95(4), pages 1276-1289, September.
    7. Kevin A. Hassett & Alan J. Auerbach, 2005. "Toward Fundamental Tax Reform," Books, American Enterprise Institute, number 49492, September.
    8. Mihir A. Desai, 2002. "The Corporate Profit Base, Tax Sheltering Activity, and the Changing Nature of Employee Compensation," NBER Working Papers 8866, National Bureau of Economic Research, Inc.
    9. Kotlikoff, Laurence J., 2002. "Generational policy," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.),Handbook of Public Economics, edition 1, volume 4, chapter 27, pages 1873-1932, Elsevier.
    10. Thomas Dalsgaard & Masaaki Kawagoe, 2000. "The Tax System in Japan: A Need for Comprehensive Reform," OECD Economics Department Working Papers 231, OECD Publishing.
    11. Hana Polackova Brixi & Christian M.A. Valenduc & Zhicheng Li Swift, 2004. "Tax Expenditures--Shedding Light on Government Spending through the Tax System : Lessons from Developed and Transition Economies," World Bank Publications, The World Bank, number 15067.
    12. Laurence S. Seidman, 1997. "A Progressive Consumption Tax," Challenge, Taylor & Francis Journals, vol. 40(6), pages 63-84, November.
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    Cited by:

    1. Nikolay Galabov, 2009. "The Flat Tax – Theory and Practice," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 7, pages 124-137.
    2. Nikolay Galabov, 2010. "Tax Neutrality and Tax Expenses pursuant to the Contemporary Economic Theories," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 51-68.
    3. Bruno Bises & Antonio Scialà, 2014. "The Erosion of the Personal Income Tax Base in Italy: Equity Aspects," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2014(3), pages 145-166.

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