Jimmy Who?, by Leslie Wheeler: on Tax Reform

Shift the tax burden away from low- and middle-income groups

The simplified more progressive tax rate system Carter envisions would eliminate most deductions (including those on home mortgage payments) and would treat all personal income the same. It would modify corporate taxes to discourage corporations from moving their operations to other countries. A detailed comprehensive program of tax reform would not be forthcoming until he would be in office for at least a year.