One of the principal aims of the tax reformers is to create the tax arrangement more comprehensible and responsible in nature. A large number of institutions have been established for the purpose of reforming tax infrastructures all over the world. Frequently, the purpose behind this is reforming Value Added Taxes (VAT) or Income Taxes in such a way that they are regarded as economically more liberal in nature. Some of these institutions advise about tax arrangements that try to address externalities. Georgism or the economic theory of Henry George, an eminent political economist of the United States, argues that different types of land tax are able to address both development of efficiency and externalities. In the United States, a number of campaigns were held for the purpose of reforming the collection process and supervision of taxes. In the earlier years of the United States, the Whiskey Rebellion of 1794 may be regarded as the inaugural attempt for reforming taxes in the United States.
The President's Advisory Panel for Federal Tax Reforms, which was established in the year 2005, had a principal campaign for the abolition of the Alternative Minimum Tax (AMT) in the United States. Various institutions are functioning for reforming taxes in the United States and they include the following:
- Americans for Fair Taxation
- Americans for Tax Reform