, we also consider the classic normative questions, namely what makes a good tax system and how to assess the efficiency of … taxation. In dealing with both aspects of the tax literature, we attempt to set out a plan for a more complete and …

provision--are combined with a distributively offsetting adjustment to the income tax. The resulting distribution-neutral reform …. Comparability of Proposals under Assessment -- 1.The Problem -- 2. Distribution-Neutral Income Tax Adjustments as a Solution -- 3 … Income Tax -- 2. Two-Bracket Income Tax -- 3. Nonlinear Income Tax -- a. Analysis -- b. Qualifications -- c. Simulations -- 4 …