The History and State of Tax Policy in the U.S. with Annette Nellen, Pt. 1

In this episode, we explore taxes in the US, including how tax policy has evolved and devolved over the course of U-S history, what taxes are meant to be for, and how we can help the general public engage in discussions and decisions involving tax policy.

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