The Politics of Loopholes

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Exploring the complexities of the U.S. income tax system, this book examines the implications of reform, particularly regarding the extensive network of over 200 tax expenditures, often referred to as loopholes. It highlights the significant revenue potentially lost due to these provisions and discusses the likelihood of meaningful changes to the current tax code. Through detailed analysis, the book sheds light on the challenges and opportunities for reforming tax policy in a way that could enhance fairness and efficiency.