How to incorporate tax reform into tax courses.

From: The Tax Adviser | Date: May 1, 2005| Author: | Copyright information

Editor's note: Professor Nellen is a former member of the AICPA Tax Division Task Force that produced the tax policy concept statement cited in the exhibit on p. 303 of this column, and the Tax Executive Committee. For more information about this column, contact Prof. Nellen at anellen@sjsu.edu.

About once every decade, fundamental tax reform returns to the national political agenda. Discussions about replacing the Federal income tax with a sales tax, a value-added tax (VAT) or a flat tax often become front-page news. Unfortunately, the vastness of introductory tax courses ...

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