My organization (Citizens for Tax Justice) released a new report today
describing how to reform the ways in which the Legislative and Executive
Branches deal with “tax expenditures” (or special tax breaks). The
reforms discussed within the report (such as performance reviews,
sunsets, caps, changes to the committee system, etc) would serve as a
useful starting point for curbing what has become an addiction
to tax expenditures among our nation’s lawmakers. These reforms would also make it slightly easier to enact, and maintain,
meaningful tax reform. And the implications for the budget process would be significant.
The report is available here: http://www.ctj.org/pdf/maintainingtaxreform.pdf
Note that the report was originally written for State Tax Notes (subscription
required), so it takes a predominately state-level perspective. The
issues and recommendations it discusses, however, are equally applicable
at the federal level.