The Report of the President's Advisory Panel on Federal Tax Reform: A Critical Assessment and a Proposal

Authors

Reuven S. Avi-Yonah, University of Michigan Law SchoolFollow

Document Type

Article

Publication Date

2006

Abstract

ON November 1, 2005, The President's Advisory Panel on Federal Tax Reform ("Panel") submitted its report ("Report") to the Secretary of the Treasury.1 At 272 pages, this is the most important and wide-ranging plan to reform the United States federal tax system since Blueprints for Basic Tax Reform (1977).2 While prospects for immediate action appear dim, the Report will no doubt be the basis of discussion of federal tax reform for a long time to come.

Recommended Citation

Avi-Yonah, Reuven S. "The Report of the President's Advisory Panel on Federal Tax Reform: A Critical Assessment and a Proposal." SMU L. Rev. 59, no. 2 (2006): 551-87.