AICPA Recommends Change to Return Due Dates
Article :
This page provides history, background and links related to the recommendation to change the due dates for certain tax returns.
Published on May 15, 2012
Tax Advocacy - Legislation and Policy
Overview :
List of tax policy concept statements.
Published on May 15, 2012
Tax reform letter to SFC and WM members
Article :
February 2011 Letter transmitting Tax Policy and Tax Reform materials to tax-writing committees.
Published on May 15, 2012
Older Submissions on the Tax Reform and Simplification
Article :
This page contains links to older submissions (testimonies, comments and letters) on tax reform, the tax gap and simplification dated July 2010 or older.
Published on May 15, 2012
AICPA Tax Policy and Tax Reform Materials
Article :
As a long-time advocate for sound tax policy, this page is your resource with links for our four tax policy concept statements, published material on fundamental tax reform, recent testimonies and submissions, as well as links to legislative initiatives and whitepapers on tax reform.
Published on May 15, 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
AICPA Letter to SuperCommittee on Deficit Reduction
Comment Letter :
In this letter to the Joint Select Committee on Deficit Reduction the AICPA discusses various principles of good tax policy based on our four Tax Policy Concept Statements which we believe can frame any discussion of tax reform. The letter includes a high level summary of each of these statements.
Published on October 19, 2011
Pat Thompson Testimony - Hearing on Small Businesses and Tax Reform March 3, 2011
Testimony :
Congress should simplify the tax rules for all small businesses when it writes tax reform legislation, Patricia Thompson, chair of the Tax Executive Committee of the AICPA, told the House Ways and Means Subcommittee on Select Revenue Measures. The Select Revenue Measures Subcommittee hearing focused on the particular burdens the
Published on October 06, 2011
Annette Nellens Testimony at Hearing on Burdens on Individuals and Families
Testimony :
Annette Nellen, chair of the Individual Income Tax Technical Resource Panel, testified on behalf of the AICPA before the Committee on Ways and Means, U.S. House of Representatives, on April 13, 2011 at a Hearing on How the Tax Code's Burdens on Individuals and Families Demonstrate the Need for Comprehensive
Published on April 13, 2011
AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
Testimony :
Annette Nellen, chair of the Individual Income Tax Technical Resource Panel, testified on behalf of the AICPA before the Committee on Ways and Means on a hearing on April 13, 2011 on How the Tax Code’s Burdens on Individuals and Families Demonstrate the Need for Comprehensive Tax Reform.
Published on April 12, 2011
Pat Thompsons Testimony at Small Businesses and Tax Reform Hearing
Testimony :
Patricia Thompson, chair of the Tax Executive Committee, submitted written testimony on behalf of the AICPA at the Subcommittee on Select Revenue Measures, Committee on Ways and Means, hearing on Small Businesses and Tax Reform on March 3, 2011.
Published on April 12, 2011
Letter to Ways and Means regarding Simplification, December 1999
Legislative Letters :
Letter to Ways and Means regarding Simplification, December 1999
Published on March 25, 2011
Tax Policy Concept Statement No. 3 Guiding Principles for Tax Law Transparency
Whitepaper :
This concept statement addresses the "good tax policy" principle of transparency—the basic notion that taxpayers should know (1) that a tax exists, and (2) how and when the tax is imposed on them and others. The statement recommends guiding principles to be used in the development of more transparent tax
Published on March 12, 2011
Tax Policy Concept Statement No. 1 Guiding Principles of Good Tax Policy A Framework for Evaluation of Tax Proposals
Whitepaper :
This tax policy concept statement provides a framework to help answer the question: How should proposals to change existing tax rules be analyzed? This question is answered by providing and discussing ten principles that are commonly cited and used as indicators of "good tax policy."
Published on March 12, 2011
2009 Compendium of Legislative Proposals
Report :
July 2009. The AICPA released its 2009 Compendium of Legislative Proposals, Simplification and Technical Proposals, on July 1, 2009.
Published on January 18, 2011