Tax laws have been reformed many times and for a variety of reasons. Which of the following are

possible goals of tax reform? Explain your answers.

• To address inequities in the tax code

• To reduce surplus revenue

• To boost economic growth

Tax reform is the process of changing the way taxes are collected or managed by the government and is usually undertaken to improve tax administration or to provide economic or social benefits. Georg-ism claims that various forms of land tax can both deal with externalities and improve productivity.