Propose your own change to the federal income tax and discuss what impact you expect it to have on the equity and efficiency of the income tax. You may repeal any element of the tax code that currently exists or propose something new, such as a new tax credit, exemption, changes to tax brackets, etc. Be very specific when answering this question. Describe what you propose and how it would impact: The complexity (or simplicity) of the income tax code, Revenue adequacy, or in other words, revenue implications of your proposal for the federal government, Whether it makes the income tax more or less equitable (or progressive), Whether you think your change would influence the economic behavior of taxpayers