Where the Tax Reform Debate Should Start
3 Pages Posted: 6 Apr 2013
Date Written: March 18, 2013
This article contends that there are points of overlap between the ideal conservative tax system, which would be consumption-based, and the ideal liberal system, which would be based on a Haig-Simons tax base. Full integration of the corporate and individual income taxes is one such area of agreement. Therefore, this is where tax reform should start.
Keywords: tax reform
JEL Classification: H20, K34
Suggested Citation: Suggested Citation