Defining the Tax Base: The Real Challenge for Tax Reform

Featuring Daniel J. Mitchell

Some tax reform plans would replace the "progressive" rate structure in the internal revenue code with a single, low rate. That's a big issue that warrants serious debate. But there's another important aspect of tax reform, which is whether some forms of income should be taxed more than one time. An expert panel will explain why this "tax base" issue has major implications for the ability of tax reform to generate faster growth and higher living standards.