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U.S. Tax Reform

Copyright © 2004 by David E. Ross

Taxes are what we pay for civilized society.

Oliver Wendell Holmes, Jr
Decision in Compañía de Tobacos vs Collector

With 15 April approaching — along with the deadline to file federal income taxes (and in many states, state income taxes) — everyone thinks he or she is an expert on how to reform the federal tax structure. I am no exception.

Trickle Down or Up?

Personal Income Taxes

Capital Gains

Inheritance Taxes

Corporate Taxes

Other aspects of federal taxation need to be addressed but are not discussed here. They include:

I am quite sure that readers of these pages can think of additional aspects. Note that the subject here is taxes and how they are structured. The issue is not how those taxes are spent. Thinking about the federal budget and especially how Congress cobbles it together gives me a headache. The federal budget is off-topic here.

31 March 2004

This proposal to reform taxes has been visited times.

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