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Type: Journal Articles Authors: William Gale ISSN: Print: 0143-5671 Online: 1475-5890
Published in: Fiscal Studies, Vol. 18, No. 4, November 1997
Volume, issue, pages: Vol. 18, No. 4, pp. 341-369
JEL classification: H20
This paper examines elements of British tax policy and discusses their implications for the US, where several recent proposals would mirror aspects of the British system. These include reducing filing requirements under the individual income tax, indexing capital gains for inflation, cutting mortgage interest deductions, enacting a value added tax, and integrating the corporate and personal income taxes. The paper also discusses implications of the poll tax for tax reform. Britain and America have made different choices involving equity, efficiency, simplicity and other goals. These choices offer the chance to help identify the impact of tax policy. Search |
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