Taxation is an enduring focus of economic policy debates. This book presents a series of policy options, authored by leading tax experts and backed by rigorous analysis, to increase federal revenue in ways that are both efficient and equitable. The policies include better tax enforcement, improved, corporate taxation, increased taxation of wealth, and taxes on some transactions.
A two-part forum and release of a new set of policy proposals that address the challenges of reforming the U.S. tax system.
Lily Batchelder proposes replacing the estate tax with an inheritance tax. She argues that this tax would lower taxes on heirs receiving smaller inheritances and those with moderate incomes.