25 Ways to Make the Tax Code Simpler, Fairer, and More Efficient

Toward Tax Reform: Recommendations for President Obama’s Task Force, 2009

4 Pages Posted: 15 Feb 2013

See all articles by Alan D. Viard

Alan D. Viard

American Enterprise Institute

Date Written: September 2, 2009

Abstract

Viard proposes 25 changes intended to improve the simplicity, efficiency, and fairness of the income tax system. The proposals would have various revenue and distributional effects, which could be offset, if desired, through changes in tax brackets. Many of these ideas are taken from the national taxpayer advocate’s annual reports and the Joint Committee on Taxation’s March 2001 and January 2005 reports. The task force should also draw heavily from the many other valuable proposals in those reports.

Suggested Citation

Viard, Alan D., 25 Ways to Make the Tax Code Simpler, Fairer, and More Efficient (September 2, 2009). Toward Tax Reform: Recommendations for President Obama’s Task Force, 2009, Available at SSRN: https://ssrn.com/abstract=2218510

Alan D. Viard (Contact Author)

American Enterprise Institute ( email )

1150 17th Street, N.W.
Washington, DC 20036
United States
(202) 419-5202 (Phone)
(202) 862-7177 (Fax)

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