Abstract
The U.S. tax structure has been reformed and simplified many times in the last 30 years but the need for reform and simplification remains greater than ever. (For a detailed summary of recent tax acts see C.E. Steuerle, 1992, 2004). Should the tax structure be built on a foundation of comprehensive income or on comprehensive consumption? (Examples of excellent tax reform analysis are Bradford, 1984 and Aaron and Gale, 1996.) Should wealth transfer taxes be inheritance taxes, estate taxes or repealed entirely? Should payroll taxes apply to all earned income or should the tax base be capped? These are all tax issues upon which reasonable people can differ. Unanimity of thought is not expected. But there is at least one area of tax reform upon which even those of opposing economic philosophies can agree.
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© 2008 Martindale Center for the Study of Private Enterprise, Lehigh University
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Aronson, J.R. (2008). Tax Reform Then and Now. In: Aronson, J., Parmet, H., Thornton, R. (eds) Variations in Economic Analysis. Springer, New York, NY. https://doi.org/10.1007/978-1-4419-1182-7_10
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DOI: https://doi.org/10.1007/978-1-4419-1182-7_10
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