Where the Tax Reform Debate Should Start

3 Pages Posted: 6 Apr 2013

Date Written: March 18, 2013

Abstract

This article contends that there are points of overlap between the ideal conservative tax system, which would be consumption-based, and the ideal liberal system, which would be based on a Haig-Simons tax base. Full integration of the corporate and individual income taxes is one such area of agreement. Therefore, this is where tax reform should start.

Keywords: tax reform

JEL Classification: H20, K34

Suggested Citation

Bartlett, Bruce, Where the Tax Reform Debate Should Start (March 18, 2013). Tax Notes, Vol. 138, No. 11, 2013, Available at SSRN: https://ssrn.com/abstract=2245659

Do you have negative results from your research you’d like to share?

Paper statistics

Downloads
74
Abstract Views
1,172
Rank
573,886
PlumX Metrics