Tax and Social Security Reform: Thinking Outside the Box
Studies | Social Security | Taxes
No. 275
Thursday, September 29, 2005
by Hans Fehr, John C. Goodman, Sabine Jokisch, Laurence J. Kotlikoff
Table of Contents
- Executive Summary
- Introduction: Five Radical Reforms
- The U.S. Tax System: The Case for Reform
- Elderly Entitlements: The Case for Reform
- Modeling the Effects of Tax Reform
- An Eleven Percent Flat-Rate Income Tax
- A Flat Rate Consumption Tax
- Combining Tax Reform and Social Security Reform
- Conclusion
- Notes
- Appendix
- About the Authors
Conclusion
To remain competitive in the modern international economy and to avert the crushing burden of unfunded elderly entitlements, we need both tax reform and Social Security reform. Some have supposed that these are two completely separate endeavors. In fact, needed reforms may be easier to implement if they are combined.
NOTE: Nothing written here should be construed as necessarily reflecting the views of the National Center for Policy Analysis or as an attempt to aid or hinder the passage of any bill before Congress.
