Research report The Merger of Tax & Expenditure Policy in the 2001 Tax Legislation (Part 2 of 2)
Subtitle
Part Two: Marginal Tax Rates
C. Eugene Steuerle
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Senior Fellow Eugene Steuerle argues that in a world with multiple transfer and tax programs, one can't solve the issue of how to set tax rates unless the tax and spending sides of the budget are analyzed together, and unless phaseouts of various tax and expenditure benefits are considered along with direct statutory income tax rates.
Primary topic Federal Budget and Economy
Research Area Federal Budget and Economy Campaigns, Proposals, and Reforms