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The American Tax Plan for the 21st Century

Paul Caron

Mike Martz has proposed The American Tax Plan for the 21st Century:

  • The Goal: To develop a tax plan that replaces the Federal Income portion of Federal revenue.
  • The Guidelines:
    • Fairness: something missing from the current system
    • Efficiency: reduce compliance costs
    • Behaviorally Neutral: Not another Luxury Tax fiasco!
  • The Answer: A three prong solution that meets the above criteria that is based upon:
    • Spread the pain wide and thin
    • All that benefit from our great economic engine should help support that engine

About the Author

Paul Caron Avatar
Paul Caron
Paul Caron was named Duane and Kelly Roberts Dean of Pepperdine University School of Law on June 1, 2017. Dean Caron joined the Pepperdine faculty in 2013 after serving as the Dorothy and Leonard Straus Distinguished Visiting Professor of Law in the spring semesters of 2010 through 2013. He served as Associate Dean for Research and Faculty Development at Pepperdine in 2015-2017. Before coming to Pepperdine, he was Associate Dean of Faculty and Charles Hartsock Professor of Law at the University of Cincinnati College of Law.
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