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

Thomas Dalsgaard

No 2005/138, IMF Working Papers from International Monetary Fund

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.

Keywords: WP; tax; income tax; alternative minimum tax; revenue; VAT (search for similar items in EconPapers)
Pages: 29
Date: 2005-07-01
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Citations: View citations in EconPapers (4)

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