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Research report

Ten Guidelines for Systematic Reform

C. Eugene Steuerle
December 16, 2002
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Abstract

Systematic tax reform, that ever-elusive but ever-desirable elf, has made some appearances recently before quickly ducking out of sight. Although many tax enactments involve changing the boundaries of the tax system - say, tax rates or deductions or limits - history warns us that seldom has systematic reform succeeded. Systematic reform recognizes important societal trade-offs, and trade-offs mean that something must be given up to achieve something better. With this string of failures in mind, I thought it might be useful to set out some broad guidelines for engaging in a process that enhances the probability of success. For the record, most of these guidelines for reforming the tax system apply equally well to budgetary and expenditure reform.

Research Area

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

  • C. Eugene Steuerle
    Institute Fellow and Richard B. Fisher Chair
Research report

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