Tax Advice for the Second Obama Administration

13 Pages Posted: 19 Feb 2013 Last revised: 12 Jun 2013

Paul L. Caron

Pepperdine University - School of Law

Date Written: February 18, 2013

Abstract

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.

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

Suggested Citation

Caron, Paul L., Tax Advice for the Second Obama Administration (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. Available at SSRN: https://ssrn.com/abstract=2220496

Paul L. Caron (Contact Author)

Pepperdine University - School of Law ( email )

24255 Pacific Coast Highway
Malibu, CA 90263
United States
310.506.7521 (Phone)

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