Fundamental Tax Reform: Public Perception and Political Rhetoric

Jeffrey H. Birnbaum

National Tax Journal, 1998, vol. 51, issue 3, 565-67

Abstract: Don't hold your breath waiting for tax reform; you'll die. Politicians, as a rule, don't want to replace the tax code. They want to talk about replacing it, and raise campaign contributions by voicing the vitriol. It's easy, popular, and profitable to complain about a known menace without devising a new one. It's hard and probably impossible to get a simplified tax code through an interest-laden Congress. A leading indication is that not a single tax-overhaul proposal has been written in a way that if enacted could actually substitute for the existing system.

Date: 1998
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