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Author/Editor:
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Dalsgaard, Thomas
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Publication Date:
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July 01, 2005
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Electronic Access:
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Free Full text
(PDF file size is 381KB).
Use the free
Adobe Acrobat Reader
to view this PDF file
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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
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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.
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Order a print copy
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Series:
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Working Paper No. 05/138
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Subject(s):
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Consumption taxes | Income taxes | Sales taxes | Tax reforms | United States
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Author's Keyword(s):
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Consumption tax | income tax | flat tax | national retail sales tax | dual income tax | book-tax | alternative minimum tax | estate tax |
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English
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Publication Date:
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July 01, 2005
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ISBN/ISSN:
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1934-7073
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Format:
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Paper
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Stock No:
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WPIEA2005138
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Pages:
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29
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Price:
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US$15.00 )
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Please address any questions about this title to
publications@imf.org
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