Footnotes (26)



Jobs, Deficit Reduction, Revenues, and Fundamental Tax Reform

Stephen E. Shay

Harvard Law School

October 10, 2011

Tax Notes, Vol. 133, No. 2, 2011

This article argues that flat opposition to revenue increases has contributed to U.S. economic vulnerability and has had unintended effects, including contributing to increased deficits instead of smaller government. The article distinguishes fundamental income tax reform from raising revenues from tax expenditures and recommends that the Treasury Department spearhead fundamental income tax reform, within the context of an overall budget framework that includes revenue increases, and develop detailed proposals to make the individual and corporate income taxes fairer, simpler and more efficient.

Number of Pages in PDF File: 4

Download This Paper

Date posted: October 26, 2011  

Suggested Citation

Shay, Stephen E., Jobs, Deficit Reduction, Revenues, and Fundamental Tax Reform (October 10, 2011). Tax Notes, Vol. 133, No. 2, 2011. Available at SSRN: http://ssrn.com/abstract=1949232

Contact Information

Stephen E. Shay (Contact Author)
Harvard Law School ( email )
1563 Manssachusetts Avenue
Cambridge, MA 02138
United States
Feedback to SSRN

Paper statistics
Abstract Views: 935
Downloads: 233
Download Rank: 80,933
Footnotes:  26

© 2015 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo2 in 0.266 seconds