Behavioral Dimensions of Tax Reform


Abstract These are powerpoint slides from a presentation at a joint UCLA-Tax Policy Center Conference on Tax Policy in the Obama Era. The basic insight is that it will be difficult to raise significant revenue through the current tax system. Behavioral perspectives suggest that a series of small (or large) cuts, aiming towards a flattened rate structure – as we have seen in the Ronald Reagan and George W. Bush…
Robert C. Packard Trustee Chair in Law and Political Science, USC Gould School of Law, Los Angeles, USA
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