Four principles to effectively reform the tax system

Harvard economist Greg Mankiw outlines the four principles legislators should follow to achieve effective reform of the tax system. Writing in the New York Times briefly outlines how these principles would improve what most economists – and taxpayers – would agree is a system in need of an overhaul.

  • Broaden the base and lower rates 
  • Tax consumption, not income
  • Tax vices, not virtues
  • Keep it simple

For more reading from Mankiw on taxes and other economic issues, click here.

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