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As my Tax Policy Center colleagues Rosanne Altshuler, Katie Lim, and Bob Williams have written, balancing the budget by raising taxes on high-income people alone is unrealistic.
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The proposal was devised by Rosanne Altshuler of Rutgers University (a former director of the Tax Policy Center) and Harry Grubert, a career economist at the Treasury Dept.
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And on the other side of the ledger, as Rosanne Altshuler, Katie Lim, and I showed in a 2010 paper, tax increases big enough to tame fiscal deficits by themselves are probably both politically infeasible and economically unwise.
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