Research Areas
Tax Reform
A well-designed tax system raises revenue for necessary programs as efficiently, fairly, and simply as possible. The goal of fundamental tax reform is to reconcile these often-conflicting goals, and reform the current tax system in a way that minimizes the compexity, unfairness and economic inefficiency that have characterized the U.S. tax system for generations.
Additional questions about tax reform? Contact Bill Ahern at (202) 464-5101.
Articles from the Tax Foundation
- Summary of the Presidential Candidates’ Tax Plans, April 29, 2008
- Tax: Fundamentals in Advance of Reform (Testimony of Robert J. Carroll Before the Senate Committee on Finance), by Robert Carroll, April 15, 2008
- Pennsylvania Governor's Borrowing Proposals Short-Sighted (Testimony Before the Pennsylvania House Republican Policy Committee), by Joseph Henchman, February 27, 2008
- In For A Penny...: Book Review of "FairTax: The Truth - Answering the Critics", by William Ahern, February 10, 2008
- Fiscal Stimulus: Missing the Big Picture?, by Robert Carroll, January 11, 2008
- Tax Foundation's Wish List for Tax Policy in 2008, by TF Staff, December 27, 2007
- Bruce Bartlett on the FairTax, December 18, 2007
- Tax Foundation Testimony Before the Ways and Means Committee of the Vermont Legislature, by William Ahern and Gerald Prante, December 11, 2007
- Effects of Allowing Filers the Option of Filing Under an Optional 24 Percent Flat Tax, by Patrick Fleenor, November 9, 2007
- Effects of Allowing Filers the Option of Filing Under an Optional 22 Percent Flat Tax, by Patrick Fleenor, November 9, 2007
- Effects of Allowing Filers the Option of Filing Under an Optional 21 Percent Flat Tax, by Patrick Fleenor, November 9, 2007
- Effects of Allowing Filers the Option of Filing Under an Optional 20 Percent Flat Tax, by Patrick Fleenor, November 9, 2007
- A State-by-State Estimate of Individual Income Tax Changes from Rangel’s “Mother of All Reforms” Bill, by Gerald Prante, October 29, 2007
- Rangel’s “Mother of All Tax Reforms” Bill Overshadows Much Bigger Question: What to Do in 2011?, by Gerald Prante, October 26, 2007
- Tax Reform: Flat Tax or FairTax?, by Scott A. Hodge, August 20, 2007
- U.S. Still Lagging Behind OECD Corporate Tax Trends, by Chris Atkins and Scott A. Hodge, July 24, 2007
- Most Americans Don’t Itemize on Their Tax Returns, by Gerald Prante, July 23, 2007
- Questions and Answers on the Alternative Minimum Tax, by Gerald Prante, July 21, 2007
- In OECD Comparison of Wage Taxes, U.S. Ranking Would Slip Badly if 2001 Tax Cuts Expired, by Chris Atkins, July 9, 2007
- A Progressive AMT Fix Without Higher Tax Rates, by Gerald Prante, June 27, 2007
- Comparing Popular Tax Deductions to the Bush Tax Cuts, by Gerald Prante, June 21, 2007
- Fixing the Alternative Minimum Tax, by Patrick Fleenor, May 17, 2007
- Testimony of Scott A. Hodge Before the Senate Committee on Finance, May 10, 2007
- The Cost of Closing the Tax Gap, by Scott A. Hodge, March 19, 2007
- Roundtable Discussion on the Tax Gap and Ways to Improve Tax Compliance, by Scott A. Hodge, March 13, 2007
- Companies' Fair Share: Zero Percent, by Andrew Chamberlain, February 22, 2007
- John Fund on Prospects for Tax Reform in the New Congress, January 9, 2007
- Hold the Credits: A Better Option for the Economy, by Brian Phillips, January 8, 2007
- What West Virginia Needs to Do in Order to Compete in the 21st Century, by Curtis S. Dubay, December 11, 2006
- Issues in the Indexation of Capital Gains, by Curtis S. Dubay, November 22, 2006
- Double-Taxing Capital Income: How Bad Is the Problem?, by Patrick Fleenor, November 16, 2006
- Tax Reform: What Has Changed Since 1986?, by Gerald Prante, October 10, 2006
- Capitol Hill Briefing: Global Trends in Tax Reform, June 5, 2006
- Options for Reforming the U.S. Corporate Income Tax, by Jonathan Williams and Patrick Fleenor, May 8, 2006
- Tax Reform Still on America's Radar, by Andrew Chamberlain, April 17, 2006
- Who Benefits from the Home Mortgage Interest Deduction?, by Gerald Prante, February 6, 2006
- Charities and Public Goods: The Case for Reforming the Federal Income Tax Deduction for Charitable Gifts, by Andrew Chamberlain and Mark Sussman, November 23, 2005
- Response to the Final Report of the President's Advisory Panel on Federal Tax Reform, by TF Staff, November 1, 2005
- Putting a Face On America's Tax Returns, by Scott A. Hodge, November 1, 2005
- Tax Foundation Research on Federal Tax Reform, November 1, 2005
- Taxing More, Taking Less: How Broadening the Federal Tax Base Can Reduce Income Tax Rates, by Patrick Fleenor, October 31, 2005
- Countdown to Tax Reform, Part VI: Cost of Living and Tax Burdens, by Scott A. Hodge, October 27, 2005
- Countdown to Tax Reform, Part V: High-Income Taxpayers and the Entrepreneurial Class, by Scott A. Hodge, October 25, 2005
- Tax Reform Do's and Don'ts, by William Ahern and Andrew Chamberlain, October 23, 2005
- Countdown to Tax Reform, Part IV: Life Cycle and Income Inequality, by Scott A. Hodge, October 20, 2005
- Countdown to Tax Reform, Part III: Who Pays Income Taxes in America?, by Scott A. Hodge, October 18, 2005
- Shrinking Pool of Taxpayers a Puzzle for Tax Reform Panel, by Scott A. Hodge, October 14, 2005
- Countdown to Tax Reform, Part II: Taxpayers and Non-Payers, by Scott A. Hodge, October 13, 2005
- Countdown to Tax Reform, Part I: Not Your Father's Middle Class, by Scott A. Hodge, October 11, 2005
- Countdown to Tax Reform, by Scott A. Hodge, October 7, 2005
- America's Shrinking Income Tax Base Requires Higher Rates for Everyone, by Andrew Chamberlain and Patrick Fleenor, September 21, 2005
- Tax Reform and Revenue Neutrality: President's Panel Should Avoid the Redistribution of 1986, by Chris Atkins, July 13, 2005
- Revenue Neutrality: Taxing Peter to Give Tax Cuts to Paul?, by Chris Atkins, June 21, 2005
- Backgrounder on the Individual Alternative Minimum Tax (AMT), by Patrick Fleenor and Andrew Chamberlain, May 24, 2005
- The Case for a Single-Rate Tax: Why Our Progressive Tax Code is Inconsistent with the Changing Face of American Taxpayers, by Scott A. Hodge, April 29, 2005
- Poll Shows We're Ready for Tax Reform, by Scott A. Hodge, April 14, 2005
- Competitive Advantage: A Study of the Federal Tax Exemption for Credit Unions, by John A. Tatom, Ph.D., February 28, 2005
- Time for a new deal on Democrats' economics, by Andrew Chamberlain, January 16, 2005
- 67th National Conference and Annual Dinner, November 18, 2004
- Tax Policy and the 2004 Elections, by Scott A. Hodge, November 3, 2004
- Retrospective on the 1981 Reagan Tax Cut, edited by Andrew Chamberlain, June 10, 2004
- Reforming Virginia's Tax Code, by Scott A. Hodge, January 10, 2004
- Have the Stars Aligned for Tax Reform?, by Scott A. Hodge, March 1, 2003
- Who Benefits From A Tax Cut, by Scott A. Hodge, November 1, 2002
- The Cost of Complying with the Federal Income Tax, by J. Scott Moody, July 1, 2002
- Border Tax Adjustments and Fundamental Tax Reform, by William P. Orzechowski, November 1, 2001
- Tax Simplification: Time to Raise the Noise Level, by Scott A. Hodge, September 1, 2001
- The Cost of Tax Compliance, by J. Scott Moody, July 1, 2001
- Periodic Tax Cuts a Necessary Companion to a Progressive Tax Code, by Scott A. Hodge, January 15, 2001
- The Cost of Complying with the U.S. Federal Income Tax, by J. Scott Moody, November 1, 2000
- The Impact of Tax Complexity on Small Business, by J. Scott Moody, September 1, 2000
- International Aspects of Tax Reform, by J. D. Foster, Ph.D., April 1, 2000
- Does the Debate Over Tax Reform Really Matter?, by J. D. Foster, Ph.D., September 1, 1999
- Where's the Tax Revolt?, by J. D. Foster, Ph.D., April 13, 1999
- Tax Reform Transition: From Obstacle to Tail Wind, by J. D. Foster, Ph.D., March 1, 1999
- Federal Excise Taxes and the Distribution of Taxes Under Tax Reform, by J. Scott Moody, January 1, 1999
- Principles and Practices of Tax Reform Transition, by J. D. Foster, Ph.D., March 1, 1997
- A Journalist's Handbook on Tax Reform, by Annette Nellen, May 1, 1996
- The Flax Tax and Housing Values, by J. D. Foster, Ph.D., May 1, 1996
- Analysis and Summary of the National Retail Sales Tax Act of 1996, by Arthur P. Hall, Ph.D., March 1, 1996
- An Analysis of the Tax Burden and Compliance Costs of the Armey-Shelby Flat Tax, by Arthur P. Hall, Ph.D., July 1, 1995
- How Will Alternative Tax Reform Plans Affect the Jones Family?, by Arthur P. Hall, Ph.D., May 1, 1995
- Analysis and Summary of the "Contract with America Tax Relief Act of 1995", by Arthur P. Hall, Ph.D., March 1, 1995
- The Contract with America and Tax Reform, by J. D. Foster, Ph.D., January 11, 1995
- Cutting Federal Spending May Be as Easy as A to Z, by Patrick Fleenor, July 1, 1994
- The Uses of a Business Transfer Tax, by TF Staff, December 20, 1985
- Expenditure Control: The True Road to Tax Reform, by Murray L. Weidenbaum, January 1, 1985
- Flatter Taxes and Fatter Bases: An Evaluation of Current Proposals, January 1, 1985
- Consumption Tax: An Idea Whose Time is Coming?, by TF Staff, January 1, 1983
- The Budget Cuts—Some Modest Proposals, by Robert C. Brown, January 1, 1981
- A Value-Added Tax for the United States?, by TF Staff, June 1, 1979
- Tax Review: Value-Added Tax and the Financing of Social Security, by Gerard Brannon, May 1, 1979
- Corporate Tax Integration: A Quantitative Comparison of Alternatives, by Martin S. Feldstein and Daniel J. Frisch, December 1, 1977
- Tax Review: Taxpayer Choices in Future Tax Shifts, by Vito Tanzi, November 1, 1972
- Tax Reduction and Reform: A Summary of President Kennedy's Tax Proposals, by TF Staff, February 11, 1963
- Reconstructing the Federal Tax System: A Guide to the Issues, by TF Staff, January 1, 1963
- Tax Review: Income Tax Simplification, by Harley L. Lutz, July 1, 1943
- Links to Other Tax Policy Resources, January 1, 1937