Current Tax Developments in Perspective
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Authors
Surrey, Stanley S.
Issue Date
1978
Volume
11
Issue
Type
Journal Article
Language
Keywords
Alternative Title
Abstract
FIRST PARAGRAPH(S)|The title of this paper contains the word "Perspective." Hence, to justify the title, a survey of past tax history is proper as a starting point. To keep this survey brief and really relevant,we need start only with 1961. President Kennedy in his 1961 Tax Message stressed-three basic themes-a higher rate of economic growth, a more equitable tax structure, and a simpler tax law. The overall tone of the message was that of "tax reform" in the broad sense of an affirmative, continuing effort to improve the federal tax system. It was understood that the effort would require and receive top level policy attention in the Executive Branch from the President and the Secretary of the Treasury. The effort would also involve continuing recommendations of tax changes by the Executive Branch to the Congress, with the recommendations to be followed by strong and knowledgeable efforts to obtain their enactment...
Description
Citation
11 Creighton L. Rev. 807 (1977-1978)
Publisher
Creighton University School of Law