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Administration agencies Allen Schick alternate tax amendment audit average balanced budget balanced budget amendment benefits Bill Gradison billion budgetary capital formation changes Committee Conable Congress Congressional Congressional Budget Office Continued corporate tax cost cuts defense deficit reduction depreciation direct loans effects efficiency entitlement programs ernment expenditures fact factors favor Federal budget Federal credit programs Federal government finance Fiscal Policy Forum fiscal rules flat tax grams guarantees higher income tax INCORPORATED One Thomas indexing inflation interest rates Internal Revenue Service investment issue of Fiscal legislative less levels major Market Plan ment outlays political present law President Presidential problem productivity growth projected proposed recent Representative Jones result retirement revenues savings share sion social security spending freeze structural subsidies TAX FOUNDATION tax increases tax law tax policy tax rates tax system Taxation taxpayers Thomas Circle tion tive Treasury Washington worker-hour