The Need for Second-Best Tax Reform Solutions

Volume 89, No. 2, Winter 2017

By Paul Oosterhuis [PDF]

This Article—a response to Harry L. Gutman’s The Saga of Unfulfilled Business Income Tax Reform—argues that enacting a VAT lies beyond the tax reform that will likely happen in 2017 or 2018. It urges policymakers like Gutman to seriously consider the consumption tax alternatives that they currently reject, including variants of the House Republicans’ A Better Way proposal, that could be second-best solutions.

Paul Oosterhuis is a senior international tax practitioner at Skadden, Arps, Slate, Meagher & Flom

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