Tax Reform II: Lower Rates; Eliminate Deductions

As Congress considers tax reform, the focus on the personal income tax should be to lower rates and eliminate all deductions except for a standard deduction that applies to everyone. Lower rates enough to offset the increased revenue from eliminating deductions, and set the standard deduction at a level that raises the same amount of revenue as the pre-reform tax system. Personal income tax reform should be revenue-neutral. That avoids debates on whether taxes should be raised or lowered and focuses on making the tax system fairer and more efficient.
I propose a flat rate of 22% on all income beyond

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