Research Report Ten Guidelines for Systematic Reform
C. Eugene Steuerle
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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 Areas Taxes and budgets
Tags Federal budget and economy Campaigns, proposals, and reforms Federal tax issues and reform proposals