Testimony of George K. Yin Hearing before House Ways and Means Oversight Subcommittee on Legislative Proposals and Tax Law Related to Presidential and Vice-Presidential Tax Returns

Abstract

This submission is the testimony provided to the House Ways and Means Oversight Subcommittee in February 2019 on the ability of the chairman of the committee to obtain and disclose the tax return information of any taxpayer including the president. It describes the controlling law, the circumstances in which the chairman's request should be respected, and the conditions for disclosing the information to the public.

Keywords: presidential tax returns, congressional access to tax returns, legitimate legislative purpose

JEL Classification: H20, H29, K34, K40