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

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 th...

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Detalhes bibliográficos
Autor principal: Dalsgaard, Thomas
Formato: Periódico
Idioma:English
Publicado em: Washington, D.C. : International Monetary Fund, 2005.
Colecção:IMF Working Papers; Working Paper ; No. 2005/138
Acesso em linha:Full text available on IMF
Descrição
Resumo: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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Descrição Física:1 online resource (29 pages)
Formato:Mode of access: Internet
ISSN:1018-5941
Acesso:Electronic access restricted to authorized BRAC University faculty, staff and students