Analysis of Proposals Relating to Comprehensive Tax Reform: Scheduled for Hearings Before the Committee on Ways and Means Beginning on February 27, 1985 (Classic Reprint) - Softcover

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Excerpt from Analysis of Proposals Relating to Comprehensive Tax Reform: Scheduled for Hearings Before the Committee on Ways and Means Beginning on February 27, 1985

This pamphlet has been prepared by the staff of the Joint Committee on Taxation in connection with the tax hearings before the House Committee on Ways and Means, to begin on February 27, 1985. The hearings concern fundamental tax reform and other tax issues.

Part I of the pamphlet discusses the general objectives of comprehensive tax reform. Part II describes the basic characteristics of base broadening and rate reduction proposals. Part III analyzes some important issues in considering major modifications to the income tax. Part IV deals with problems of making a transition from the present system to a new system. The Appendix summarizes both the Treasury Department's proposal (November 1984) for tax reform and comprehensive tax reform bills which have been introduced so far during the 99th Congress. The pamphlet concludes with a short bibliography of publications relating to material discussed in the text.

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