Discussion Questions

1. How do governments, particularly the United States, raise revenue? Identify and define the forms of taxation that governments can impose. Distinguish the forms of taxation employed by the United States from the forms employed in many European countries.

2. What elements do the public need in the tax system to make it politically palatable? Explain why each is important to the public.

3. Identify and define the criteria used by governments when making tax assessment decisions.

4. Compare and contrast the ideas of progressive and regressive taxes. 

5. Identify and define the significant tax reform proposals introduced in the United States from the 1980s through 2017. Additionally, identify and describe three alternatives to the current system of taxation in the United States.

6. Discuss the tax reform of 2017. Provide one to two examples of the changes made. Do you believe that the reforms are considered fair or unfair to Americans?