Tax reform

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Tax reform is the process of changing the way

There have been many movements in the United States to reform the collection and management of taxes.

During the late 19th century, American economist

In 1986, landmark tax reform was passed in the Tax Reform Act of 1986. In the 1990s, reform proposals arose over the double-taxation of corporate income, with a large report in 1992 by the Internal Revenue Service (IRS).^[14]

During the

In 2010, Fareed Zakaria proposed what he described as a "grand bargain" with tax reform for economic adversaries Paul Krugman and Niall Ferguson; an attempt to bridge their political divide with the creation of a simple and indirect Federal Sales Tax.^[16] Representative Chaka Fattah of Pennsylvania introduced a bill, H.R. 4646,^[17] called the Debt Free America Act that would introduce a 1% financial transaction tax and eliminate federal income tax. He has introduced bills calling for similar tax reform since 2004, but the bills have never made it out of committee.^[18]

President Obama's tax reform proposals are highlighted in his administration's

The business community avidly lobbied in support of the bill, which included corporate tax cuts among more comprehensive reform. The National Retail Federation was a leading voice in this effort, since previously, retailers paid one of the highest corporate tax rates.[22]^[23]

Tax choice

Tax choice is the theory that taxpayers should have more control with how their individual taxes are allocated. If taxpayers could choose which government organizations received their taxes,

• Americans For Fair Taxation
• Americans for Tax Reform
• Americans Standing for the Simplification of the Estate Tax
• FreedomWorks
• Peterson Institute for International Economics, Tax Reforms in Advanced Economies.

Proposals

• FairTax
• Flat tax
• Hall-Rabushka flat tax
• Land value tax
• OneTax
• 9–9–9 Plan
• Automated Payment Transaction tax
• Kepner Income Tax

Related concepts

• Excess burden of taxation (see deadweight loss)
• Optimal tax
• Single tax
• Tax cut
• Tax shift

References