Congressional budget talks — an opportunity to advance tax reform?
Taxes will be a major part of the budget discussions now under way in Washington. Is this an opening for comprehensive reform?
Earlier this year, the House and Senate passed very different proposals for the federal budget for the current fiscal year, which runs through 30 September 2014.
The House version calls for tax reform that would lower the rates (the goal is 25 per cent both for individuals and corporations) in a system that simplifies the Internal Revenue Code (by eliminating a great many tax expenditures) and adopts a territorial tax system, on a revenue neutral basis (the aggregate amount of tax collected would not be higher than under the current system) and a proportionately neutral basis…
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