Title: 100 million unnecessary returns : a simple, fair and competitive tax plan for the United States /
Authors: Graetz, Michael J.
Publisher: Yale University Press,
Year: 2008
Subjects: Income tax Law and legislation United States.; Taxation Law and legislation United States
Abstract: To most Americans, the United States tax code has become a vast and confounding puzzle. This text maintains that the US tax code has become a tangle of loopholes, paperwork, and inconsistencies, a massive social programme that fails tests of simplicity and fairness.
Contents: Why we need tax reform -- The case for fundamental reform -- THe broken politics of taxation -- Of pleaders, zealots, and the rest of us -- Until the second child speaks: first principles of responsibility reform -- Funding a competitive America -- Tax spending -- Shrink the income tax -- Reduce the corporate income tax rate -- Keep the wage tax to help fund social insurance -- Tax great wealth but protect farmers and small businesses -- Protect American workers from a tax increase -- Bring the states along -- The plan in brief.