The Challenge of Individual Income Tax Reform: An Economic Analysis of Tax Base Broadening
Year: 2012
Type: report
Abstract: Congressional interest in a major reform of the individual income tax that would broaden the base and use the additional tax revenues to lower rates and/or reduce the deficit has increased. This report discusses ways in which the tax base can be broadened, tax expenditures, and impediments to broadening the base/eliminating or reducing expenditures.
Authors: Jane G. Gravelle, Thomas L. Hungerford
Language: English
Topic: Economic and Fiscal Studies
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W433457735