U.S. Tax Reform: An Overview of the Current Debate and Policy Options

 
Author/Editor: Dalsgaard, Thomas
 
Publication Date: July 01, 2005
 
Electronic Access: Free Full text (PDF file size is 381KB).
Use the free Adobe Acrobat Reader to view this PDF file

 
Disclaimer: This Working Paper should not be reported as representing the views of the IMF. The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate
 
Summary: In the context of the current tax policy debate in the United States, this paper reviews and discusses some of the main recurrent themes, as well as some of the most important tax reform proposals put forward over the past two decades. It finds that although there seems to be widespread agreement that the current tax system is too complex, unfair, and distortionary, little or no consensus exists on how best to improve it.
 
Series: Working Paper No. 05/138
Subject(s): Consumption taxes | Income taxes | Sales taxes | Tax reforms | United States

Author's Keyword(s): Consumption tax | income tax | flat tax | national retail sales tax | dual income tax | book-tax | alternative minimum tax | estate tax
 
English
Publication Date: July 01, 2005
ISBN/ISSN: 1934-7073 Format: Paper
Stock No: WPIEA2005138 Pages: 29
Price:
US$15.00 (Academic Rate:
US$15.00 )
 
 
Please address any questions about this title to publications@imf.org