Agenda for Tax Reform
December 13, 2004
Tax Notes, Vol. 105, No. 12, 2004
This article reviews various options for tax reform, emphasizing that the choice of tax rates and tax base are separate issues for achieving different things. Liberals generally support progressive rates and an income base, while conservatives generally support a flat rate on a consumption base. But there is no reason why we couldn't have progressive rates on a consumption base or a flat rate on an income base. By mixing and matching it may be possible to simultaneously achieve liberal and conservative tax reform goals.
Number of Pages in PDF File: 9
Keywords: tax reform, VAT, consumption tax, flat tax, progressivity
JEL Classification: H2, K34Accepted Paper Series
Date posted: October 31, 2010
© 2013 Social Science Electronic Publishing, Inc. All Rights Reserved.
This page was processed by apollo3 in 0.312 seconds