文章基本信息

标题：Reforming the Tax Code: A Tale of Two Purposes and Paralysis
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作者：Magidenko, Gene
期刊名称：University of Michigan Journal of Law Reform Caveat
出版年度：2012
卷号：45
期号：1
页码：40-44
出版社：University of Michigan Law School
摘要：Though the presidential election of 2012 is still some time away, national politics have been in the thick of one for several months now. One of the top issues being debated is the tax code. Most agree that the tax code should be simplified, but to say that the proposals to do this are various is an understatement. This perennial question of reform has been a fixture of the national debate for a long time, so little of what can be said about it is particularly novel. All the same, a brief overview of the purposes behind our system of taxation and how they inform the present debate about tax reform is useful. The ultimate conclusion, unsatisfying as it may be, is that there are serious systemic obstacles to any substantive changes to the tax code.
关键词：Tax reform; History; Income tax; Complexity