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oaioai:harvest.issuelab.org:11995

A New Tax Framework: A Blueprint for Averting a Fiscal Crisis

Authors
    Publication date
    9 September 2005
    Publisher
    Committee for Economic Development Research and Policy Committee

    Abstract

    This report presents fiscally responsible recommendations for overhauling the federal tax system and raising the revenues needed to combat mounting federal budget deficits and the fiscal demands presented by an aging society. The proposal calls for a new hybrid federal tax system featuring a phased-in 10 percent Value-Added Tax (VAT) to supplement a reformed and streamlined federal income tax. The report also provides guidance for eliminating, reducing and consolidating special tax preferences. In addition, the report calls for the elimination of the Alternative Minimum Tax (AMT) and reform of the Estate Tax

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