Jump to ContentJump to Main Navigation
100 Million Unnecessary ReturnsA Simple, Fair, and Competitive Tax Plan for the United States$
Users without a subscription are not able to see the full content.

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

Show Summary Details
Page of

PRINTED FROM YALE SCHOLARSHIP ONLINE (www.yale.universitypressscholarship.com). (c) Copyright Yale University Press, 2022. All Rights Reserved. An individual user may print out a PDF of a single chapter of a monograph in YSO for personal use.date: 02 July 2022

Bring the States Along

Bring the States Along

(p.182) XI Bring the States Along
100 Million Unnecessary Returns

Michael J. Graetz

Yale University Press

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

Yale Scholarship Online requires a subscription or purchase to access the full text of books within the service. Public users can however freely search the site and view the abstracts and keywords for each book and chapter.

Please, subscribe or login to access full text content.

If you think you should have access to this title, please contact your librarian.

To troubleshoot, please check our FAQs , and if you can't find the answer there, please contact us.