The most immediate issue in U.S. Federal tax policy today is the issue of the “tax extenders:” orphaned, temporary tax provisions that get their name from the way they are “extended” by Congress on an ad-hoc basis....
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- Principles of Sound Tax Policy
Principles of Sound Tax Policy
As a nonpartisan educational organization, the Tax Foundation has earned a reputation for independence. However, it is not devoid of perspective. All Tax Foundation research is guided by the following principles of sound tax policy, which should serve as touchstones for good tax policy everywhere:
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