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Slicing and Dicing: The Structural Problems of the Tax Reform Framework

7 Pages Posted: 7 Oct 2017 Last revised: 9 Oct 2017

Reuven S. Avi-Yonah

University of Michigan Law School

Date Written: October 5, 2017

Abstract

The “Unified Framework for Fixing Our Broken Tax Code” (the “Framework”) released by the “Big Six” group of Treasury, White House and Congressional leaders on September 27 has been the focus of a lot of commentary. Most of the comments have focused on the distributive aspects of the plan and on the proposed rate structure, as well as the impact on revenues and the federal deficit. In this comment, I plan to focus instead on the structural aspects of the plan and in particular on the various new lines that it draws, because these are more likely to be lasting.

Keywords: tax reform

JEL Classification: H26

Suggested Citation

Avi-Yonah, Reuven S., Slicing and Dicing: The Structural Problems of the Tax Reform Framework (October 5, 2017). U of Michigan Law & Econ Research Paper No. 17-015; U of Michigan Public Law Research Paper No. 567. Available at SSRN: https://ssrn.com/abstract=3048375

Reuven Avi-Yonah (Contact Author)

University of Michigan Law School ( email )

625 South State Street
Ann Arbor, MI 48109-1215
United States
734-647-4033 (Phone)

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