Challenge of Individual Income Tax Reform: An Economic Analysis of Tax Base Broadening V. 1

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*a, Congressional
Research
Service

The Challenge of Individual Income Tax

Reform: An Economic Analysis of Tax Base

Broadening

Jane G. Gravelle
Senior Specialist in Economic Policy

Thomas L. Hungerford
Specialist in Public Finance

March 22, 2012

Congressional Research Service
7-5700
www.crs.gov
R42435
CRS Report for Congress
Preparedfor Members and Committees of Congress