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The Attempt to Reform Taxation in the United States

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  • D G Davies

    (Department of Economics, Duke University, Durham, NC 27706, USA)

Abstract

In the first section of the paper the causes behind the demand for tax reform in the United States are investigated. They include issues associated with bracket creep, the redistribution of income, low rates of return on saving, sluggish economic growth, capriciousness of the tax system, and problems associated with the averaging of income, the marriage tax penalty, automatic stabilization, and the cost of administration. In the second part of the paper there is an examination of the four most influential tax proposals that culminated in the 1986 tax law. The economic effects of the new levy are investigated. In the final section of the article the prospects for genuine tax-reform in the United States are examined. It is argued that, under existing political institutions and incentives, there is little hope for meaningful reform. Data are produced to support this hypothesis.

Suggested Citation

  • D G Davies, 1988. "The Attempt to Reform Taxation in the United States," Environment and Planning C, , vol. 6(1), pages 71-92, March.
    • Handle: RePEc:sae:envirc:v:6:y:1988:i:1:p:71-92
    DOI: 10.1068/c060071
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    References listed on IDEAS

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    1. Brennan,Geoffrey & Buchanan,James M., 2006. "The Power to Tax," Cambridge Books, Cambridge University Press, number 9780521027922, October.
    2. Davies,David G., 1986. "United States Taxes and Tax Policy," Cambridge Books, Cambridge University Press, number 9780521317696, October.
    3. James Gwartney & James Long, 1985. "Is the Flat Tax a Radical Idea?," Cato Journal, Cato Journal, Cato Institute, vol. 5(2), pages 407-436, Fall.
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