In the United States, tax favoritism—an approach that has weakened the extractive capacity of the federal government by providing tax loopholes and preferences for taxpayers—has remained since the 1930s. It has consumed the amount of tax revenue the government can spend and therefore weakened the possibility of the redistribution of fiscal resources. It has also made the federal tax system complicated and inequitable, resulting in undermining taxpayer consent. Therefore, since the 1930s, a tax reform to create a simple, fair, and equitable federal income tax system with the capacity to raise revenue has been long overdue. Many scholars have evaluated the Tax Reform Act of 1969 (TRA69), which Richard M. Nixon signed into law on December 30, 1969, as one of the most successful steps toward accomplishing this goal. This article demonstrates that TRA69 left tax favoritism in the United States. Furthermore, it points out that TRA69 turned taxpayers against the idea of federal taxation, a shift in public perception that greatly impacted tax reform in the years to follow.

在美国，税收偏袒——一种通过为纳税人提供税收漏洞和优惠来削弱联邦政府提取能力的做法——自 1930 年代以来一直存在。它消耗了政府可以支出的税收收入，因此削弱了财政资源再分配的可能性。它还使联邦税收制度变得复杂和不公平，从而损害了纳税人的同意。因此，自 1930 年代以来，早就应该进行税制改革，以建立一个简单、公平和公平的联邦所得税制度，并具有增加收入的能力。许多学者将理查德 M.尼克松于 1969 年 12 月 30 日签署成为法律的 1969 年税收改革法案 (TRA69) 评估为实现这一目标的最成功步骤之一。本文表明 TRA69 在美国留下了税收优惠。此外，它指出 TRA69 使纳税人反对联邦税收的想法，公众观念的转变极大地影响了随后几年的税收改革。