Basic Considerations in Tax Simplification—An Overview
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Description
The general purpose of this initial session was to lay a foundation for the remainder of the Conference discussions. The specific objectives were to survey the array of possible definitions of tax simplification, to identify those individuals and organizations concerned with issues of simplification, and to explore the concept of simplification from various relevant perspectives. Professor Deborah H. Schenk discussed simplification for the average taxpayer. She strongly urged that simplification be considered from the perspective of the professional tax return preparers, rather than that of an average taxpayer. Professor Schenk suggested that it would be unrealistic to establish as a goal that the average taxpayer be capable of preparing his own return. She stated that the majority of Americans cannot or will not prepare their own tax returns. Therefore, the most helpful result for a conference such as this would be the establishment of a reasonable standard that income tax return preparers might be trained to meet.
Source Publication
Federal Income Tax Simplification
Source Editors/Authors
Charles H. Gustafson
Publication Date
1979
Recommended Citation
Surrey, Stanley S.; Brannon, Gerard M.; Galper, Harvey; Roberts, Sidney I.; and Schenk, Deborah H., "Basic Considerations in Tax Simplification—An Overview" (1979). Faculty Chapters. 1374.
https://gretchen.law.nyu.edu/fac-chapt/1374
