Tax Advice for the Second Obama Administration
Paul L. Caron
Pepperdine University - School of Law
February 18, 2013
Pepperdine Law Review, Vol. 40, p. 1143, 2013
Pepperdine University Legal Studies Research Paper No. 2013/9
U of Cincinnati Public Law Research Paper No. 13-03
Twenty-five of the nation’s leading tax academics, practitioners, journalists, and public intellectuals gathered in Malibu, California on the Friday before President Obama’s second inauguration to plead for tax reform. The papers published in this issue of the Pepperdine Law Review provide very different prescriptions for America’s tax ills. But there is a unanimous diagnosis that the country’s tax system is sick indeed. A re-elected president’s inauguration offers a particularly propitious moment to put politics aside and embark on a treatment plan. If our lawmakers are interested in healing our tax wounds, the ideas presented in these pages offer a good place to begin. They run the gamut from relatively minor procedures to total transplantation. But all would improve the health of our current tax system.
Number of Pages in PDF File: 13
Keywords: Tax, Business Tax, Corporate Tax, International Tax, Estate and Gift Tax, Tax Policy, Tax Reform, Obama Administration
JEL Classification: H20, H24, H25, H29, K34
Date posted: February 19, 2013 ; Last revised: June 12, 2013
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