Tax Reform Information

The purpose of this web page is to objectively note reports and websites related to tax reform and provide links to further information from members of Congress and others. The focus is on federal tax reform, but there are also links to some state tax reform activities.

Compiled by Professor Annette Nellen

**Visit Professor Nellen's 21st Century Taxation Blog - click here**

Activities in the 113th Congress - click here

Tax Reform Act of 2014 links to text and related documents (2/26/14)

Background Information on Tax Reform

Sources of Background Data on Tax System and Reasons for Reform

Getting to Lower Tax Rates in a Revenue Neutral Manner

Recent Reports and Actions on Tax Reform (including discussion drafts from Camp and Baucus)

Legislative Proposals and CRS Reports

More Background Information and Links

 

 

 

Flat Tax

National Retail Sales Tax Proposals

Commentary:

Papers from organizations that favor a national sales tax:

Papers from organizations that oppose a national sales tax:

VAT

Other Consumption Tax Proposals and Analyses

 

Other Tax Reform Proposals and News

"(A) to conduct, for a period of not to exceed 18 months from the date of its first meeting, the review described in paragraph (2); and
(B) to submit to the Congress a report of the results of such review, including recommendations for fundamental reform and simplification of the Internal Revenue Code of 1986, as described in subsection (g).
(2) REVIEW- The Commission shall review--
(A) the present structure and provisions of the Internal Revenue Code of 1986, especially with respect to--

(i) its impact on the economy (including the impact on savings, capital formation and capital investment);
(ii) its impact on families and the workforce (including issues relating to distribution of tax burden);
(iii) the compliance cost to taxpayers; and
(iv) the ability of the Internal Revenue Service to administer such provisions;

(B) whether tax systems imposed under the laws of other countries could provide more efficient and fair methods of funding the revenue requirements
of the government;
(C) whether the income tax should be replaced with a tax imposed in a different manner or on a different base; and
(D) whether the Internal Revenue Code of 1986 can be simplified, absent wholesale restructuring or replacement thereof."

 

 


 

Proposals which might be viewed as "stepping stones" to major federal tax reform

To obtain copies of the bills listed above:


This page last revised on April 21, 2014.

Any views and opinions expressed in this page are strictly those of Professor Annette Nellen. The contents of this page have not been reviewed or approved by San Josť State University.