Surplus Tax Policy?

Research output: Contribution to journalArticle

Abstract

The emergence of large and apparently growing budget surpluses represents a paradigm shift for tax policy. This speech examines and dismisses some contrarian views about the effect of surpluses on fiscal well being, and then addresses three questions: (1) Is the surplus real? (2) Do surpluses or deficits matter? (3) Should surpluses change the rules of tax policy? The speech concludes that the Administration's fiscal year (FY) 2000 budget framework, if enacted, would advance fundamental tax policy principles of fairness, simplicity, and economic growth without abandoning the fiscal discipline that brought us a strong economy and budget surpluses.

Original languageEnglish (US)
Pages (from-to)405-411
Number of pages7
JournalNational Tax Journal
Volume52
Issue number3
StatePublished - 1999
Externally publishedYes

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Surplus
Tax policy
Fiscal
Economic growth
Simplicity
Well-being
Fairness
Fiscal discipline
Paradigm shift

ASJC Scopus subject areas

  • Accounting
  • Economics and Econometrics
  • Finance

Cite this

Surplus Tax Policy? / Burman, Leonard.

In: National Tax Journal, Vol. 52, No. 3, 1999, p. 405-411.

Research output: Contribution to journalArticle

Burman, L 1999, 'Surplus Tax Policy?', National Tax Journal, vol. 52, no. 3, pp. 405-411.
Burman, Leonard. / Surplus Tax Policy?. In: National Tax Journal. 1999 ; Vol. 52, No. 3. pp. 405-411.
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