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Challenge of Individual Income Tax Reform: An Economic Analysis of Tax Base Broadening
Challenge of Individual Income Tax Reform: An Economic Analysis of Tax Base Broadening
 
Our Price: $20.00
By Jane G. Gravelle (au); Thomas L. Hungerford (au)
Year: 2012
Pages: 41
Binding Paperback
ISBN 978-1-4578-3027-3

Product Code: 1457830272

Description
 
Congressional interest in a major reform of the individual income tax that would broaden the base and use the additional tax revenues to lower rates and/or reduce the deficit has increased. The Pres. Fiscal Comm., for ex., proposed an individual income tax reform with three objectives: to broaden the base and lower the tax rate, to contribute to deficit reduction, and to maintain or increase the progressivity of the tax system. The Fiscal Comm. proposed to broaden the tax base by eliminating or modifying most tax expenditures. Contents of this report: Tax Expend. and Base Broadening; Allocational and Efficiency Effects; Distributional Issues; Admin. and Tech. Challenges; Public Attitudes Towards Tax Reform. Illus. A print on demand report.

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