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Essay Archive - U.S. and Swedish Trends in Tax Reform
U.S. and Swedish Trends in Tax Reform
Tax reform has become a major governmental policy issue in the United
States as well as in the rest of the world. Countries are attempting to balance
both economic efficiency and provide equity in taxation. Governments are
looking to rewrite tax codes to minimize their impact on economic growth.
Specifically, governments throughout the world are attempting to preserve
incentives built into taxation to maximize economic efficiency. At the same
time, these governments are trying to cope with the growth in social welfare
programs throughout the past three decades. In this pape....
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