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Boskin, Michael J. – Contemporary Economic Issues, 1985
Providing pre-college teachers with an analysis of tax reform is the primary goal of this publication. The present tax system is both inefficient and inequitable. Three goals of tax reform proposals are detailed: (1) fairness--the dimensions of horizontal equity, or equal treatment of equals however defined, and vertical equity, reflecting the…
Descriptors: Change Strategies, Economics, Finance Reform, Government Role