Great Plains Federal Tax Institute: 50th Anniversary Dinner in Omaha, Nebraska on November 29, 2012
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Lawrence B. Gibbs
FIRST PARAGRAPH(S)|On this fiftieth anniversary of the Great Plains Federal Tax Institute, I would like to discuss some important changes that have occurred in our federal tax system during my career, which is approaching its fiftieth year. We presently are at a crucial point in our country's fiscal and tax reform efforts. I believe that looking to the past may provide a useful perspective as we look toward the future. Because of the number of tax changes during the last fifty years, I will focus on what I consider to be among the most important tax changes. I do not intend to criticize or to evaluate any of these changes. I simply will describe the changes and leave it to others to assess their benefit or detriment to our tax system. The biggest changes seem to me to have occurred in tax law itself-the way tax law is conceptualized, the way it is enacted, the way it is administered, and the way it is practiced...
46 Creighton L. Rev. 139(2012-2013)
Creighton University School of Law