publication . Article . 1988

The 1986 Act: Tax Reform's Finest Hour or Death Throes of the Income Tax?

McLure, Charles E. Jr.;
Open Access
  • Published: 01 Jan 1988 Journal: National Tax Journal, volume 41, issue 3 September, pages 303-15
Abstract
Indicates why income tax is inevitably complicated and discusses why the 1986 Act is both more and less complicated than an income tax with a definition of taxable income even closer to the ideal of real economic income. Describes an alternative consumption-based direct tax.
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