Agenda for Tax Reform

9 Pages Posted: 31 Oct 2010

Date Written: December 13, 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.

Keywords: tax reform, VAT, consumption tax, flat tax, progressivity

JEL Classification: H2, K34

Suggested Citation

Bartlett, Bruce, Agenda for Tax Reform (December 13, 2004). Tax Notes, Vol. 105, No. 12, 2004, Available at SSRN:

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