Introduction to the State of Federal Income Taxation: Rates, Progressivity, and Budget Processes

Abstract

Many fundamental changes have occurred in our tax system in the past four years. These changes raise several important issues: Is it appropriate to decrease tax revenues in order to decrease the size of the government? What is the appropriate role of progressivity? What are the efficiency effects of recent tax cuts? How important is it to have a transparent budget process? Professor James Repetti introduces the speakers and commentators who address these and other issues in a Symposium on The State of Federal Income Taxation held at Boston College Law School on Friday April 16, 2004.

Keywords: tax cuts, tax rates, tax policy