What Can America Learn from the British Tax System?

26 Pages Posted: 19 Jul 2014

Date Written: December 1997


This paper examines elements of British tax policy and discusses their implications for the United States, where several recent proposals would mirror aspects of the British system. These include reducing filing requirements under the individual income tax, indexing capital gains for inflation, cutting mortgage interest deductions, enacting a value-added tax, and integrating the corporate and personal income taxes. The paper also discusses implications of the poll tax for tax reform. Britain and America have made different choices involving equity, efficiency, simplicity, and other goals. These choices offer the chance to help identify the impact of tax policy.

Keywords: tax policy

JEL Classification: H2

Suggested Citation

Gale, William G., What Can America Learn from the British Tax System? (December 1997). National Tax Journal, Vol. 50, No. 4, 1997. Available at SSRN: https://ssrn.com/abstract=2467625

William G. Gale (Contact Author)

Brookings Institution ( email )

1775 Massachusetts Avenue, NW
Washington, DC 20036
United States
202-797-6148 (Phone)
202-797-6181 (Fax)

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