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2018 Erwin N. Griswold Lecture Before The American College Of Tax Counsel: Tax Policy Elegy, Martin J. Mcmahon Jr.
2018 Erwin N. Griswold Lecture Before The American College Of Tax Counsel: Tax Policy Elegy, Martin J. Mcmahon Jr.
UF Law Faculty Publications
For over four decades there have been unrelenting calls to make the tax code “fair, simple, and efficient.” But despite nine major tax acts between 1969 and 2003, along with many less extensive tax acts, the refrain for a “fair, simple, and efficient” tax code has continued to be heard. This continuing plea is not surprising, because over the decades the tax system has evolved to ask the highest income earners to pay less in taxes, become ever more complex, and eschewed “efficiency” in favor of the allowance of an ever-increasing number of tax preferences. Tax act after tax act …