Tax Policy Center


Edward D. Kleinbard

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This article develops an alternative post-2012 personal income tax regime, the "Better Base Case." It argues that revenue collections of the same magnitude as those projected by the CBO (i.e., "current law") are necessary over the medium term, but that the efficiency and equity of current law's...

June 5, 2012
Edward D. KleinbardJoseph Rosenberg