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- W3122111583 abstract "In the context of the current tax policy debate in the United States, this paper reviews and discusses some of the main recurrent themes, as well as some of the most important tax reform proposals put forward over the past two decades. It finds that although there seems to be widespread agreement that the current tax system is too complex, unfair, and distortionary, little or no consensus exists on how best to improve it." @default.
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- W3122111583 date "2005-01-01" @default.
- W3122111583 modified "2023-09-25" @default.
- W3122111583 title "U.S. Tax Reform: An Overview of the Current Debate and Policy Options" @default.
- W3122111583 doi "https://doi.org/10.2139/ssrn.888007" @default.
- W3122111583 hasPublicationYear "2005" @default.
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