The Benefits and Limitations of Income Tax Reform

A number of recent proposals have called for broadening the individual income tax base while lowering statutory income tax rates. Such proposals would eliminate or curtail various preferential income tax provisions and use some or all of the resulting revenue to lower statutory tax rates. In this Outlook, we analyze the economic effects of this approach to tax reform

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Year of publication:	2013
Authors:	Brill, Alex
Other Persons:	Viard, Alan D. (contributor)
Publisher:	[2013]: [S.l.] : SSRN
Subject:	Steuerreform \| Tax reform \| Einkommensteuer \| Income tax

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Extent:	1 Online-Ressource (6 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: AEI Tax Policy Outlook, 2011, No. 2 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments September 2011 erstellt
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013086393