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Tax Reform: Time For a Plan C?

  • Michael J. Graetz
Veröffentlicht/Copyright: 12. Dezember 2005

Michael Graetz assesses the two proposals of the President’s Advisory Panel and finds them lacking and politically infeasible. He proposes moving to a VAT, the Panel's plan “C,” and using the VAT to eliminate the income tax for 150 million Americans. Graetz has an answer to maintain progressivity as well.

Published Online: 2005-12-12

©2011 Walter de Gruyter GmbH & Co. KG, Berlin/Boston

Heruntergeladen am 26.11.2025 von https://www.degruyterbrill.com/document/doi/10.2202/1553-3832.1138/pdf?lang=de
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