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