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100 Million Unnecessary Returns: A Simple, Fair, and Competitive Tax Plan for the United States / Edition 1
     

100 Million Unnecessary Returns: A Simple, Fair, and Competitive Tax Plan for the United States / Edition 1

by Michael J. Graetz
 

ISBN-10: 0300122748

ISBN-13: 9780300122749

Pub. Date: 12/28/2007

Publisher: Yale University Press

To most Americans, the United States tax code has become a vast and confounding puzzle. In 1940, the instructions to the form 1040 were about four pages long.  Today they have ballooned to more than a hundred pages, and the form itself contains more than ten schedules and twenty worksheets. The complete tax code totals about 2.8 million words—about

Overview

To most Americans, the United States tax code has become a vast and confounding puzzle. In 1940, the instructions to the form 1040 were about four pages long.  Today they have ballooned to more than a hundred pages, and the form itself contains more than ten schedules and twenty worksheets. The complete tax code totals about 2.8 million words—about four times the length of War and Peace. In this intriguing book, Michael Graetz maintains that our tax code has become a tangle of loopholes, paperwork, and inconsistencies—a massive social program that fails tests of simplicity and fairness. More important, our tax system has failed to keep pace with the changing economy, creating burdens and wastes of resources that weigh our nation down.

Graetz offers a solution. Imagine a world in which most Americans pay no income tax at all, and those who do enjoy a far simpler tax process—all this without decreasing government revenues or removing key incentives for employer-sponsored health care plans and pensions. As Graetz adeptly and clearly describes, this world is within our grasp.

Product Details

ISBN-13:
9780300122749
Publisher:
Yale University Press
Publication date:
12/28/2007
Edition description:
New Edition
Pages:
280
Sales rank:
1,103,368
Product dimensions:
5.50(w) x 8.25(h) x 1.00(d)

Related Subjects

Table of Contents

Contents
Prologue....................ix
PART I Why We Need Tax Reform ONE The Case for Fundamental Reform....................3
TWO The Broken Politics of Taxation....................17
THREE Of Pleaders, Zealots, and the Rest of Us....................34
FOUR Until the Second Child Speaks: First Principles of Responsible Reform....................52
PART II Funding a Competitive America FIVE Tax Spending....................61
SIX Shrink the Income Tax....................84
SEVEN Reduce the Corporate Income Tax Rate....................108
EIGHT Keep the Wage Tax to Help Fund Social Insurance....................126
NINE Tax Great Wealth but Protect Farmers and Small Businesses....................149
TEN Protect American Workers from a Tax Increase....................161
ELEVEN Bring the States Along....................182
TWELVE The Plan in Brief....................197
Appendix 1: Revenues....................215
Appendix 2: Earned-Income Credit Forms and Worksheet....................219
Notes....................225
Glossary....................249
Acknowledgments....................253
Index....................255

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