Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 2 of 2
Full-Text Articles in Law
Justice Holmes, Ralph Kramden, And The Civic Virtues Of A Tax Return Filing Requirement, Lawrence A. Zelenak
Justice Holmes, Ralph Kramden, And The Civic Virtues Of A Tax Return Filing Requirement, Lawrence A. Zelenak
Faculty Scholarship
A major goal of some tax reform proponents is the elimination of the return filing requirement for many or all Americans. Although the President's Advisory Panel on Federal Tax Reform heard several hours of testimony concerning the possibility of a "return-free" income tax system, the Report of the Panel failed even to discuss the issue. This Article contends that the Panel was right to recommend (by implication) the retention of a return-based tax system, given the Panel's recommendations for major tax simplification. As long as the return filing obligation is not unduly burdensome which it would not be under the …
The Theory And Practice Of Tax Reform, Lawrence A. Zelenak
The Theory And Practice Of Tax Reform, Lawrence A. Zelenak
Faculty Scholarship
Reviewing, President's Advisory Panel on Federal Tax Reform, Simple, Fair, and Pro-Growth: Proposals to Fix America's Tax System (2005).By The President’s Advisory Panel on Federal Tax Reform. 2005. Available at: http://www.taxreformpanel.gov/final-report/