Implications of Return-Free Tax Systems for the Structure of the Individual Income Tax

The goals of tax policy are to raise revenue in an equitable, efficient, and simple manner. These goals often conflict. A tax system that is equitable may be complicated, while a system that is simple may be unfair or inefficient. Each of these goals may be sacrificed when the tax system is used to achieve other economic and social policy goals, such as encouraging home ownership or charitable contributions.

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Year of publication:	2006-12-01
Authors:	Holtzblatt, Janet
Institutions:	International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University
Subject:	Return-Free Tax Systems \| Individual Income Tax \| Tax Reform

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Extent:	application/pdf
Series:	International Center for Public Policy Working Paper Series, at AYSPS, GSU.
Type of publication:	Book / Working Paper
Notes:	50 pages
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10008566367