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
Emory Legal Studies Research Paper No. 14-295
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: 19Accepted Paper Series
Date posted: April 18, 2013 ; Last revised: June 13, 2014
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