Restoring Democracy Through Tax Policy

Abstract

In this white paper, commissioned by the Great Democracy Institute, I offer a broad menu of tax tools to help restore our democracy. By undoing current levels of inequality, our tax code can help fulfill the promise of equal political voice and equal opportunity for all. To do this, progressives must be willing to move beyond loophole closers to assert a new, affirmative vision for tax policy. This report offers such a vision — one that puts workers before holders of capital, revives the regulatory potential of tax policy, and treats taxpaying as a civic act. Together, these tax proposals help revive a democracy under attack.

Keywords: tax policy, federal income tax, tax filing, tax administration, democracy