Fundamental Tax Reform

Martin A. Sullivan

Chapter Chapter 13 in Corporate Tax Reform, 2011, pp 129-136 from Springer

Abstract: Abstract There is conventional tax reform. And then there is fundamental tax reform. Conventional tax reform involves modifying the current system by lowering tax rates and broadening the tax base. Fundamental tax reform involves getting rid of individual and corporate income taxes entirely and replacing them with a whole new tax system. Conventional tax reform is a gargantuan political task, but it has been done—like manned flight to the moon. Fundamental tax reform in a large economy is entirely unprecedented—like going to Mars.

Keywords: Standard Deduction; Border Adjustment; Money Machine; Retail Sales Price; Turn Increase Productivity (search for similar items in EconPapers)
Date: 2011
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-1-4302-3928-4_13

Ordering information: This item can be ordered from
http://www.springer.com/9781430239284

DOI: 10.1007/978-1-4302-3928-4_13

Access Statistics for this chapter

More chapters in Springer Books from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().