TAX EXPENDITURES AND TAX REFORM: ISSUES AND ANALYSIS.
| Title: | TAX EXPENDITURES AND TAX REFORM: ISSUES AND ANALYSIS. |
|---|---|
| Authors: | Toder, Eric J.1 |
| Source: | Proceedings of the Annual Conference on Taxation. 2005, p472-479. 8p. |
| Subject Terms: | *INCOME tax; *TAX reform; *TAX administration & procedure; *EARNED income tax credit; *INCOME tax deductions; *TAX auditing; *WAGE taxation |
| Geographic Terms: | UNITED States |
| Abstract: | The article focuses on the issues regarding tax reform in the U.S. It has been mentioned that the President's Advisory Panel on Federal Tax Reform presented two options for restructuring the tax system. It has been explained that tax system is a reformed income tax with a significant amount of capital income of individuals exempt from tax. |
| Database: | Business Source Premier |