On the Distributional Effects of Base-Broadening Income Tax Reform
On the Distributional Effects of Base-Broadening Income Tax Reform – Samuel Brown, William G. Gale, Adam Looney. Tax Policy Center. August 1, 2012 “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 …