Tax Reform Studies
Article:
The AICPA Tax Section's Mission Statement includes advocating for good tax policy as one of its goals. In furtherance of that goal, the AICPA issues comprehensive and balanced studies on tax reform issues. The AICPA does not take positions in these studi
Published on September 14, 2012
Understanding Tax Reform A Guide to 21st Century Alternatives (2005)
Primer:
September 2005. This study is an update to the AICPA's 1995 study, Flat Taxes and Consumption Taxes: A Guide to the Debate. It describes the issues leading to the tax reform debate, suggests a balanced approach for analyzing tax reform proposals, and summarizes key issues to be addressed, whether taxing income or
Published on September 13, 2012
AICPA Comments on Recommendations of the staff of the Joint Committee on Taxation to Simplify the Federal Tax System
Comment Letter:
The American Institute of Certified Public Accountants (AICPA) submits our comments and feedback on the Study of the Overall State of the Federal Tax System and Recommendations for Simplification prepared by the Staff of Joint Committee on Taxation, issued April 2001. (2002)
Published on February 01, 2012
Tax Reform Alternatives for the 21st Century
Primer:
October 2009. This study is an update to the AICPA's 2005 study, Understanding Tax Reform: A Guide to 21st Century Alternatives, to reflects leading studies, recommendations, and proposals since 2005. By including these more recent events and statistics, this study provides a historical perspecitve to the ongoing tax reform debate and can serve as a
Published on April 28, 2010
Flat Taxes and Consumption Taxes A Guide to the Debate (1995)
Primer:
December 1995. This study provides a comprehensive and balanced analysis of consumption tax alternatives. It describes four major types of consumption taxes and the primary economic policy issues surrounding consumption taxation.
Published on April 28, 2010
Understanding Social Security Reform The Issues and Alternatives (2005)
Primer:
March 2005. Policymakers and the public need to have a clear understanding of the issues involved in reforming Social Security and the far-reaching impact reform will have. By providing unbiased facts and analysis, this study serves as a basis for an informed discussion of reform of the Social Security system.
Published on April 28, 2010