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Economic Commentary

Assessing Fundamental Tax Reform

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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.

01.15.1998ISSN 2163-3738 EC 1/15/1998

The views authors express in Economic Commentary are theirs and not necessarily those of the Federal Reserve Bank of Cleveland or the Board of Governors of the Federal Reserve System. The series editor is Tasia Hane. This paper and its data are subject to revision; please visit clevelandfed.org for updates.

Suggested Citation

Altig, David, Alan Auerbach, Laurence Kotlikoff, Kent Smetters, and Jan Walliser. 1998. “Assessing Fundamental Tax Reform.” Federal Reserve Bank of Cleveland, Economic Commentary 1/15/1998.

This work by Federal Reserve Bank of Cleveland is licensed under Creative Commons Attribution-NonCommercial 4.0 International