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

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  • Mr. Thomas Dalsgaard

Abstract

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.

Suggested Citation

  • Mr. Thomas Dalsgaard, 2005. "U.S. Tax Reform: An Overview of the Current Debate and Policy Options," IMF Working Papers 2005/138, International Monetary Fund.
    • Handle: RePEc:imf:imfwpa:2005/138
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    References listed on IDEAS

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    7. Kevin A. Hassett & Alan J. Auerbach, 2005. "Toward Fundamental Tax Reform," Books, American Enterprise Institute, number 49492, September.
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    11. Hana Polackova Brixi & Christian M.A. Valenduc & Zhicheng Li Swift, 2004. "Tax Expenditures--Shedding Light on Government Spending through the Tax System : Lessons from Developed and Transition Economies," World Bank Publications - Books, The World Bank Group, number 15067.
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    Cited by:

    1. Nikolay Galabov, 2010. "Tax Neutrality and Tax Expenses pursuant to the Contemporary Economic Theories," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 51-68.
    2. Bruno Bises & Antonio Scial?, 2014. "The Erosion of the Personal Income Tax Base in Italy: Equity Aspects," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2014(3), pages 145-166.
    3. Nikolay Galabov, 2009. "The Flat Tax – Theory and Practice," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 3-18.
    4. Nikolay Galabov, 2009. "The Flat Tax – Theory and Practice," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 7, pages 124-137.

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