Reforming the U.S. Tax System
Department or Administrative Unit
The suddenly enormous budget deficit has unleashed discussion of tax reform in the United States. The intricate web of deductions, credits, and various loopholes distorts incentives. But reforming the tax system could also enable the country to raise more tax revenue in economically efficient and socially just ways. The authors provide a primer about the available choices.
Carbaugh, R. & Ghosh, K. (2011). Reforming the U.S. tax system. Challenge 54(2), 61-79. DOI: 10.2753/0577-5132540203
© 2011 M.E. Sharpe, Inc. All rights reserved.