The “Unified Framework for Fixing Our Broken Tax Code” (the “Framework”) released by the “Big Six” group of Treasury, White House and Congressional leaders on September 27 has been the focus of a lot of commentary. Most of the comments have focused on the distributive aspects of the plan and on the proposed rate structure, as well as the impact on revenues and the federal deficit. In this comment, I plan to focus instead on the structural aspects of the plan and in particular on the various new lines that it draws, because these are more likely to be lasting.
Law and Economics | Tax Law
Date of this Version
Working Paper Citation
Avi-Yonah, Reuven S., "Slicing and Dicing: The Structural Problems of the Tax Reform Framework" (2017). Law & Economics Working Papers. 137.