This Essay argues that current tax policies that include special tax rates, loopholes and deductions disadvantage most Americans in favor of income received by a select few – especially members of Congress. The majority of taxpayers of color as well as white taxpayers are not eligible for the loopholes and special tax breaks that currently exist in our tax laws. Tax reform that eliminates special deals as a means to lowering tax rates for all is the best way forward towards a fairer and simpler tax system. Such reform is unlikely to occur in the absence of a “focusing event” that will galvanize the American public to demand change. My proposal for The 535 Report could be that focusing event.
Dorothy A. Brown
The 535 Report: A Pathway to Fundamental Tax Reform,
40 Pepp. L. Rev.
Available at: http://digitalcommons.pepperdine.edu/plr/vol40/iss5/2