Tax Reform Studies

    Tax Reform Studies 

    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 studies. Instead, it uses these studies to provide unbiased facts and analysis regarding the issues involved, with the intent that the studies foster informed discussions. 

    The AICPA's tax reform studies include:



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    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

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