How to Shrink the IRS and Grow the Economy

A plan to ditch the income tax, make taxation fairer and aid economic growth all at the same time.

Appeared in: Volume 07, Number 2 | Published on: September 28, 2011

Michael J. Graetz is Isidor and Seville Sulzbacher Professor of Law and Columbia Alumni Professor of Tax Law at Columbia Law School. This essay is adapted from testimony delivered to the House Ways and Means Committee on Tax Reform and Consumption-Based Tax Systems on July 26, 2011.

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