Broad base and low rates = recipe for tax fairness

The Tax Foundation‘s Tax Policy Blog has an interesting post concerning a report produced by something called the (US) Congressional Research Service.

The report investigates the possibility of a flat tax in simplifying the tax code and concludes that the existence of a progressive system isn’t what is making things complicated at all. I’ve already blogged the very same thing: Tax brackets don’t make taxes complex!

The post makes the good point that its the erosion of tax bases that complicate the system and that simplifying taxes means simplifying the bases, which will allow the lowering of rates across all brackets. Very succinct post, and the blog overall is top notch.