The principal authors of this booklet are Frank Clemente, Executive Director, and Harry Gural, Communications Director, at Americans for Tax Fairness (ATF). Research support was provided by Erin Weiler, Research and Communications Assistant at ATF. Jay Davis, Digital Director at ATF, provided editorial assistance.

We thank the following individuals for policy and editorial support: Steve Wamhoff, Legislative Director, Citizens for Tax Justice; Chye-Ching Huang, Senior Tax Policy Analyst, Center on Budget and Policy Priorities; Tom Hungerford, Senior Economist and Director of Tax and Budget Policy, Economic Policy Institute; Sarah Anderson, Fellow and Director Global Economy, and Chuck Collins, Director, Inequality and the Common Good, Institute for Policy Studies; and Scott Klinger, Director, Revenue and Spending Policies, Center for Effective Government.

Drawn from Americans for Tax Fairness’ 2014 Tax Fairness Briefing Booklet.