Tax Reform for Growth, Equity, and Revenue

Samuel Brown and William Gale

MPRA Paper from University Library of Munich, Germany

Abstract: This paper examines the fiscal outlook and tax reform options in the United States. The major conclusions include: the United States faces a substantial fiscal shortfall in the medium- and long-term; both spending cuts and tax increases should contribute to the solution; tax increases need not do significant harm to economic growth; and there are sensible ways to both reform tax structure and raise revenues, including tax expenditure reform, the creation of a value-added tax, the creation of a carbon tax, or an increase in the gasoline tax.

Keywords: tax reform; fiscal policy; fiscal shortfall (search for similar items in EconPapers)
JEL-codes: H20 (search for similar items in EconPapers)
Date: 2012-11-30
New Economics Papers: this item is included in nep-acc, nep-pbe and nep-pub
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Published in Public Finance Review 6.41(2013): pp. 721-754

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Related works:
Journal Article: Tax Reform for Growth, Equity, and Revenue (2013)
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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:55056

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