II. AICPA Fundamental Tax Reform Materials
Tax Reform Alternatives for the 21st Century (2009)
Understanding Tax Reform: A Guide to 21st Century Alternatives (2005)
Flat Taxes and Consumption Taxes: A Guide to the Debate (1995)
III. AICPA Submissions and Testimony on Tax Reform
March 7, 2012 Testimony on Opportunities for Savings: Removing Obstacles for Small Businesses
November 15, 2011 Testimony on Small Business Health Insurance Tax Credit
October 14, 2011 Letter to Joint Select Committee on Deficit Reduction
April 13, 2011 Testimony on Burdens on Individuals and Families
March 3, 2011 Testimony on Small Businesses and Tax Reform
February 2011 Letter Transmitting Tax Policy and Tax Reform Materials to Tax-writing Committees
July 2010 Submission to the National Commission on Fiscal Responsibility and Reform
October 2009 Submission to the President's Economic Recovery Advisory Board's re Tax Reform
2007 Submissions on the Tax Gap
- Testimony at House Ways and Means Oversight Subcommittee hearing (March 2007)
- Testimony at IRS Oversight Board hearing (March 2007)
- Statement at Treasury Roundtable Discussion (March 2007)
- Testimony at Senate Finance Committee hearing (April 2007)
- Testimony House Small Business Committee hearing (April 2007)
2002 Comments on the Tax Simplification Act of 2002
2002 Comments on JCT Tax Simplification Proposals
IV. AICPA/ABA/TEI Joint Simplification Efforts
December 1999 Letter to Congressional tax-writing committees re simplification
February 2000 Joint AICPA/ABA/TEI Joint Simplification Proposals
February 2001 Joint AICPA/ABA/TEI Letter to Treasury re simplification proposals
June 2001 AICPA/ABA/TEI Letter to Congressional tax-writing committees re simplification
Transcript of Joint AICPA/ ABA/ and TEI Conference on Tax Simplification (December 2001)
April 2002 Joint AICPA/ABA/TEI Letter to Treasury re Treasury's simplification initiative
September 2002 Joint AICPA/ABA/TEI letter to Treasury re simplification
March 2003 Joint AICPA/ABA/TEI letter to Treasury re simplification proposals in the Budget
February 2004 Joint AICPA/ABA/TEI letter to Treasury re simplification proposals in the Budget
V. AICPA Submissions on Reform of Specific Technical Provisions
Major Legislatives Initiatives
AICPA is actively pursuing or has published positions on a number of major legislative proposals regarding such important matters as patenting of tax ideas and estate and gift tax reform. For AICPA legislative positions and proposals in specific technical areas, please refer to the portions of the AICPA website related to those specific technical areas.
Compendium of Simplification and Technical Proposals
The AICPA publishes an annual compendium of simplification and technical proposals. The compendium's proposals do not relate to major legislative initiatives, are not unduly controversial, and are designed to correct perceived technical problems in the Code or promote simplicity and fairness.
White Papers
On occasion, the AICPA develops white papers on possible areas for legislative reforms.