Skip to main content
  • Experts
  • Events
  • Briefing Book
  • Resources
  • About
  • Contact
  • Support
  • Fiscal Facts
Twitter
Facebook
Logo Site
  • Topics
    • Individual Taxes
    • Business Taxes
    • Federal Budget and Economy
    • State and Local Issues
    • Campaigns, Proposals, and Reforms
  • TaxVox Blog
  • Research & Commentary
  • Laws & Proposals
  • Model Estimates
  • Statistics
  • Features
Research report

Pathways to Tax Reform Revisited

Leonard E. Burman
July 11, 2013
Download PDFPrint
Share

Primary tasks

  • Overview(active tab)
  • Full Report

Abstract

There is widespread agreement that the income tax needs reform, although little agreement about how to do it. A common thread in most reform proposals is to slash most tax expenditures. A 1973 book by Stanley Surrey made the case that cuts in tax expenditures was the "pathway to tax reform." This paper revisits Surrey's pathway, examining various proposals to eliminate, reduce, or reformulate tax expenditures as part of tax reform, including limitations on tax expenditures, converting most tax expenditures to credits, and more radical reforms that would vastly reduce the number of return filers.

Research Area

Campaigns, Proposals, and Reforms Fundamental reform proposals Federal Budget and Economy Economic effects of tax policy Individual Taxes Income tax (individual) Tax expenditures (individual)
To reuse content from the Tax Policy Center, visit copyright.com, search for the publications, choose from a list of licenses, and complete the transaction.

Meet the Experts

  • Leonard E. Burman
    Institute Fellow
Research report

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

Robert McClelland, Livia Mucciolo, Safia Sayed
March 30, 2022
  • Donate Today
  • Topics
  • TaxVox Blog
  • Research & Commentary
  • Laws & Proposals
  • Model Estimates
  • Statistics
  • Privacy Policy
  • Newsletters
Twitter
Facebook
  • © Urban Institute, Brookings Institution, and individual authors, 2022.