Number: RL30779
Title: Across-the-Board Tax Cuts: Economic Issues
Authors: Jane G. Gravelle and Steven Maguire, Government and Finance Division 
Abstract: This report examines various economic issues associated with across-the-board tax cuts, focusing primarily on distributional issues. The first section provides an overview of the tax system. The next discusses recent proposals. The third section discusses methods of evaluating alternative types of across-the-board tax cuts. The following section discusses alternative types of tax cuts in light of these distributional analyses. The final section discusses issues of efficiency and simplicity.
Pages: 16
Date: Updated September 24, 2001