Tax reform: Analyzing a comprehensive income tax Academic Article uri icon


  • This paper includes an analysis of the general costs and benefits associated with the introduction of a comprehensive income tax. The introduction of a comprehensive income tax may result in such benefits as simplicity, horizontal equity, and neutrality that may, in turn, be offset by the costs in vertical equity, implementation losses, and efficiency losses. The solution to the question of the desirability of the comprehensive income tax may turn upon the nature of these costs and benefits as well as the philosophy of tax reform that is adopted. 1984.

published proceedings

  • Journal of Accounting and Public Policy

author list (cited authors)

  • Robinson, J. R.

citation count

  • 0

complete list of authors

  • Robinson, John R

publication date

  • March 1984