Jobs, Deficit Reduction, Revenues, and Fundamental Tax Reform
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CitationStephen E. Shay, Jobs, Deficit Reduction, Revenues, and Fundamental Tax Reform, 133 Tax Notes, Oct. 10, 2011, at 213.
AbstractIn this article, Shay argues that flat opposition to revenue increases has contributed to U.S. economic vulnerability and has had unintended effects, including contributing to increased deficits instead of
smaller government. Shay also distinguishes fundamental income tax reform from raising revenues from tax expenditures. He urges President Obama to have Treasury spearhead fundamental income tax reform, within the context of an overall budget framework that includes revenue increases, and to develop detailed proposals to make the individual and corporate income taxes fairer, simpler, and more efficient.
Citable link to this pagehttp://nrs.harvard.edu/urn-3:HUL.InstRepos:23947106
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