Template-type: ReDIF-Paper 1.0
Author-Name: Janet Holtzblatt
Author-Workplace-Name: Office of Tax Analysis, U.S. Department of the Treasury
Title: Implications of Return-Free Tax Systems for the Structure of the Individual Income Tax
Abstract: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.
Keywords: Return-Free Tax Systems,  Individual Income Tax, Tax Reform
Length: 50 pages
Creation-Date: 2006-12-01
File-URL: http://icepp.gsu.edu/files/2015/03/ispwp0630.pdf
File-Format:application/pdf
Handle: RePEc:ays:ispwps:paper0630