TaxProf Blog

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

Tuesday, September 24, 2013

CTJ: Tax Reform Goals: Raise Revenue, Enhance Fairness, End Offshore Shelters

CTJ Logo (2013)Citizens for Tax Justice, Tax Reform Goals: Raise Revenue, Enhance Fairness, End Offshore Shelters

Most Americans and politicians probably like the idea of “tax reform,” but not everyone agrees on what “tax reform” means. If Congress is going to spend time on a comprehensive overhaul of America’s tax system, this overhaul should raise revenue, make our tax system more progressive, and end the breaks that encourage large corporations to shift their profits and even jobs offshore.

Tax measures before Congress generally begin as proposals before the House Ways and Means Committee, and the current chairman, Dave Camp of Michigan, has defined tax reform as a process by which Congress would lower tax rates on corporations and wealthy individuals and then offset the cost by eliminating or reducing “tax expenditures” (subsidies provided through the tax code) so that the net result is no increase in revenue. Camp argues that the goals of tax reform should be to make the tax code simpler and to make American companies more “competitive,” although neither of these vague terms addresses the greatest problems with our tax system.


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Does Citizens for Tax Justice consider it justice when half of tax filers get to skip out on paying income taxes and many get back more than they paid in?

Posted by: Woody | Sep 24, 2013 6:58:49 AM

Do conservatives in the South and flyover country consider it justice when they pay less taxes to the federal government than they receive in federal subsidies?

Posted by: Sujan Vasavada | Sep 24, 2013 8:55:32 AM

Believe me, it's not the conservatives who are paying less than they take in. It's the Obama voters who scream for more handouts, both in the South and in urban areas.

Posted by: Woody | Sep 24, 2013 3:03:46 PM

Pretty sure neither the agricultural subsidy recipients nor the old tea-baggers screaming about death panels and holding signs that say "keep your government hands off my Medicare" voted for Obama. In fact, if red states want to secede, they can go ahead... we'll even throw in upstate New York.

Posted by: Sujan Vasavada | Sep 25, 2013 8:20:06 AM

I'm totally cool with secession of the Southern red states. But I'm not willing to throw in upstate New York. Or even the "Alabama" parts of Pennsylvania!

Posted by: Publius Novus | Sep 26, 2013 7:01:10 AM