Assessing Fundamental Tax Reform

Fundamental tax reform remains a hot topic, for reasons that should come as no surprise. The current U.S. tax structure is complex, distortionary, and replete with tax preferences.
Fundamental tax reform remains a hot topic, for reasons that should come as no surprise. The current U.S. tax structure is complex, distortionary, and replete with tax preferences.
Suggested citation: Altig, David, Alan J. Auerbach, Laurence J. Kotlikoff, Kent A. Smetters, and Jan Walliser, 1998. "Assessing Fundamental Tax Reform," Federal Reserve Bank of Cleveland, Economic Commentary, 01.15.1998.