Making the U.S. Tax System Work Better, with Annette Nellen

In this episode, we discuss the state of U-S tax policy, as well as some ideas for how to overhaul the system to make it more equitable, efficient, and coherent.

We also discuss some current tax structures… and their practical impacts on the items we buy… the money we make… and who bears an unequal share of the tax burden.

My guest is Annette Nellen, Tax Professor and Director of the Graduate Tax Program at San Jose State University.

This is part two of our conversation. You can hear Part 1 at news-in-context-dot-net.

Professor Nellen also writes the Blog 21st Century Taxation.

For more information on the topics discussed in this episode and Pt. 2, check out these resources:

• Treasury Resources on Taxes and Society https://www.treasury.gov/resource-center/faqs/taxes/pages/taxes-society.aspx
• Some information on income distribution:
  • Joint Committee on Taxation,  Present Law And Background On The Taxation Of High Income And High Wealth Taxpayers, 5/10/21 https://www.jct.gov/publications/2021/jcx-24-21/
  • Chicago Booth Review, Never mind the 1 percent, Let's talk about the 0.01 percent, by Gold https://review.chicagobooth.edu/economics/2017/article/never-mind-1-percent-lets-talk-about-001-percent
• Links to tax reform hearings on the 117th Congress (and earlier) https://www.sjsu.edu/people/annette.nellen/website/117th-hearings.htm
• Simpson-Bowles report of 2010 https://www.taxpolicycenter.org/briefing-book/moment-truth-report-national-commission-fiscal-responsibility-and-reform-december-2010
• President Bush's Advisory Panel on Federal Tax Reform (2005) (home mortgage deduction proposal is on page 70 of chapters 5 - 7) https://govinfo.library.unt.edu/taxreformpanel/
• My 21st Century Taxation website and blog http://www.21stcenturytaxation.com/ http://21stcenturytaxation.blogspot.com/