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The Growth Experiment Revisited by Lawrence Lindsey

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Introduction

TAXES HAVE ALWAYS HELD A FASCINATION FOR ME, EVER SINCE my dad let me use his adding machine (the kind you find in museums today) when he did his taxes. But I really became hooked when I got to serve on the Council of Economic Advisers during the Reagan administration where I was Senior Staff Economist for Tax Policy. I got to watch the “sausage-making” process of crafting tax legislation up close. Ronald Reagan had challenged the notion that government could set rates as high as it wished without significantly affecting the working, saving, and investment behavior of taxpayers or, for that matter, their willingness to hire lawyers and accountants to arrange their affairs in a way that minimized the taxes they paid.

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