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Research report

On the Distributional Effects of Base-Broadening Income Tax Reform

Samuel Brown, William G. Gale, Adam Looney
August 1, 2012
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Abstract

This paper examines the tradeoffs among three competing goals that are inherent in a revenue-neutral income tax reformmaintaining tax revenues, ensuring a progressive tax system, and lowering marginal tax ratesdrawing on the example of the tax policies advanced in presidential candidate Mitt Romneys tax plan. Our major conclusion is that any revenue-neutral individual income tax change that incorporates the features Governor Romney has proposed would provide large tax cuts to high-income households, and increase the tax burdens on middle- and/or lower-income taxpayers.

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Individual Taxes Federal Budget and Economy Campaigns, Proposals, and Reforms
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Meet the Experts

  • Samuel Brown
  • William G. Gale
    Codirector
  • Adam Looney
    Senior Fellow, Tax Policy Center
Research report

New Evidence on The Effect of The TCJA On the Housing Market

Robert McClelland, Livia Mucciolo, Safia Sayed
March 30, 2022
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