TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Saturday, January 21, 2012

AEI: Pro-Growth, Progressive Tax Reform

AEI LogoFollowing up on last week's post on the American Enterprise Institute's program  on Taxing Innovation in a Global Economy (video here):  AEI has released A Pro-Growth, Progressive, and Practical Proposal to Cut Business Tax Rates:

The US tax code has eroded over time with the explosion of endless special provisions, such as distortionary deductions and ineffective credits. Now is the time to take a good look at reforming it. This Outlook outlines six simple—and bipartisan—changes to the tax code that can help the country move toward a tax code aimed towards economic growth and away from complex regulations and political favoritism. While containing the types of compromises necessary for political achievement, this plan provides a pro-growth solution by broadening the tax base and reducing the tax rate on business investment.

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