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100 Million Unnecessary ReturnsA Simple, Fair, and Competitive Tax Plan for the United States$
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Michael J. Graetz

Print publication date: 2008

Print ISBN-13: 9780300122749

Published to Yale Scholarship Online: October 2013

DOI: 10.12987/yale/9780300122749.001.0001

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Bring the States Along

Bring the States Along

Chapter:
(p.182) XI Bring the States Along
Source:
100 Million Unnecessary Returns
Author(s):

Michael J. Graetz

Publisher:
Yale University Press
DOI:10.12987/yale/9780300122749.003.0011

This chapter argues that in the U.S. federalist system, in which many traditional government functions are carried out not by the government in Washington but by states and localities, any durable reform of the federal system should take into account its effects on the tax collections and budgets of states. It presents the Competitive Tax Plan for the U.S. federal system. The chapter admits that the plan has certain drawbacks for the states, in that it will pressure them to eliminate their income taxes for families making less than $100,000; however, it also has a number of possible benefits for states, especially if they were to adopt similar consumption taxes themselves. The chapter also discusses the consequences of fundamental reforms for the states.

Keywords:   U.S. federalist system, tax collections, tax plan, income tax, fundamental reforms

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