Restoring Democracy Through Tax Policy

24 Pages Posted: 10 Nov 2020

See all articles by Jeremy Bearer-Friend

Jeremy Bearer-Friend

George Washington University Law School

Date Written: December 12, 2018


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

Suggested Citation

Bearer-Friend, Jeremy, Restoring Democracy Through Tax Policy (December 12, 2018). Available at SSRN: or

Jeremy Bearer-Friend (Contact Author)

George Washington University Law School ( email )

2000 H Street, N.W.
Washington, DC 20052
United States

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