Income Tax Rhetoric (or Why Do We Want Tax Reform?)

Authors

Beverly I. Moran

Document Type

Article

Publication Title

Wisconsin Law Review

Publication Date

1992

Page Number

2063

Keywords

tax reform, wealth redistribution

Disciplines

Law | Taxation-Federal | Tax Law

Abstract

The 1992 presidential election is over but the United States economy still faces hard times. Each man who hoped to lead us promised to revive our sick economy, and each cure promised included a strong dose of tax reform. At no time during the campaign or the transition did anyone seem to ask: Can tax reform actually increase employment, lower the deficit, nwerse our trade imbalance, or provide any other boost out of the recession? Why do Americans accept the notion that economic recovery requires tax reform? We did not always think this way. Why does it seem so natural now? Furthermore, is it good for our politics to focus so much on constant tax reform?

Recommended Citation

Beverly I. Moran, Income Tax Rhetoric (or Why Do We Want Tax Reform?), 1992 Wisconsin Law Review. 2063 (1992)
Available at: https://scholarship.law.vanderbilt.edu/faculty-publications/733