The Challenge of Individual Income Tax Reform : An Economic Analysis of Tax Base Broadening.

Format:

Book

Government document

Author/Creator:

Library of Congress. Government Division.

Language:

English

Subjects (All):

Budget--United States.

Budget.

United States.

Fiscal policy.

Income tax.

Public opinion.

Physical Description:

1 online resource (1 online resource (41 p), digital, PDF file)

monochrome

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2012.

System Details:

text file

Summary:

This report is one in a series of updates. For the most recent coverage of this report series, please see 12-R4-2435 in the 2012 issue.

Examines large tax expenditures and considers challenges in achieving significant income tax base broadening, whether to finance rate reductions or other revisions to the tax code, or to reduce the deficit. Discusses allocational and efficiency effects, distributional issues, administrative and technical challenges, and public attitudes towards tax reform. Includes tables and graphs.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed May 2014). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Government Division. Challenge of Individual Income Tax Reform

Access Restriction:

Restricted for use by site license.