Options for Reforming America’s Tax Code

This comprehensive booklet analyzes the current state of the American tax system and proposes systematic conservative reforms designed to spur economic growth. This study describes 86 commonly proposed changes to the U.S. tax code that might be part of a future tax reform bill. Over the past few months, the Tax Foundation’s team of economists has modeled the effects that each option would have on federal revenue, the distribution of the tax burden, and the U.S. economy. The options chosen for this project are not necessarily the Tax Foundation’s favored policies. In fact, no policy described in the following pages would be an unequivocally good or an unambiguously bad change to the tax code. This booklet provides lawmakers and voters with a comprehensive picture of how different tax changes would affect the U.S. economy, federal revenue, and the distribution of the tax burden. To that end, each option described in this book is accompanied by several statistics that summarize the projected revenue, economic, and distributional effects of the tax change.

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