Tax Policy & Reform: Rejecting 'Tax Utopianism' in Favor of 'Tax Diversification'
Boston Bar Association, Tax Section
The United States relies greatly on income taxes and payroll taxes at the federal level, to the exclusions of other possible tax bases such as consumption, pollution, etc. Discussions about "tax reform" consistently collapse into debates about reforming or improving the income and payroll tax bases.
At this program, Ameek Ashok Ponda examined other possible bases for taxation, and investigated how these other tax bases can complement or reduce (rather than outright replace) income and payroll taxes.