Tax Reform

The process of changing the way taxes are collected or managed by the government is a nearly constant source of discussion and debate. The goals of ‘reform’ are as varied as those who seeking the changes. Some want to reduce the level of taxation of all people and/or corporations by the government. Others strive to make the tax system more or less progressive/regressive. While still others seek to simplify the tax system and make it more understandable or more accountable.

Regardless of the specifics, most agree that the principles of any tax reform should involve fairness, competitiveness, simplicity and compliance, elasticity and adequacy. But the devil is truly in the details when defining these standards. Perhaps former Senator Russell Long of Louisiana had the most succinct definition of tax reform: "Tax reform means 'don't tax you, don't tax me, tax that fellow behind the tree.'"

Articles and Resources on Tax Reform

Policy Positions on Tax Reform

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Public Policy Blog Posts on Tax Reform

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