Abstract

http://ssrn.com/abstract=2252720
 


 



The 535 Report: A Pathway to Fundamental Tax Reform


Dorothy A. Brown


Emory University School of Law

February 8, 2013

Pepperdine Law Review, Vol. 40, No. 5, 2013

Abstract:     
This Essay argues that current tax policies that include special tax rates, loopholes and deductions disadvantage most Americans in favor of income received by a select few – especially members of Congress. The majority of taxpayers of color as well as white taxpayers are not eligible for the loopholes and special tax breaks that currently exist in our tax laws. Tax reform that eliminates special deals as a means to lowering tax rates for all is the best way forward towards a fairer and simpler tax system. Such reform however is unlikely to occur in the absence of a “focusing event” that will galvanize the American public to demand change. My proposal for The 535 Report could be that focusing event.

Number of Pages in PDF File: 19

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Date posted: April 18, 2013  

Suggested Citation

Brown, Dorothy A., The 535 Report: A Pathway to Fundamental Tax Reform (February 8, 2013). Pepperdine Law Review, Vol. 40, No. 5, 2013. Available at SSRN: http://ssrn.com/abstract=2252720

Contact Information

Dorothy A. Brown (Contact Author)
Emory University School of Law ( email )
1301 Clifton Road
Atlanta, GA 30322
United States
404-712-8218 (Phone)
404-727-6820 (Fax)
HOME PAGE: http://www.law.emory.edu/faculty/faculty-profiles/dorothy-a-brown.html

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