The AALS Section on Taxation is sponsoring a panel on Tax Reform for Low Income Taxpayers today at 8:30 a.m. PST:

Calls for reform of the Internal Revenue Code more often relate to issues of administrability, complexity, and efficiency. The question of the proper treatment of the business entity or entrepreneur and upper-income individuals tends to dominate these debates. Often missing is consideration of the interests of the low-income taxpayer in a fair system. Recent focus on the compliance of low-income taxpayers has heightened a need for overhaul of the Code with this group in mind. Scrutiny is invited in a number of areas, including progressivity of the rate structure, employment, retirement income, education, social justice, and housing. This program will address these important issues as we stand at the crossroads on the path to reform.

Moderator:  Karen B. Brown (George Washington)

Speakers:

Dorothy Brown (Washington & Lee):
The Tax Treatment of Children:  Separate but Unequal

Bradley K. Meyers  (North Dakota):
The Movement of Housing Assistance Programs to the Tax Expenditure Budget

Deborah A. Geier (Cleveland State):
Payroll Tax Burden on Low and Middle Income Taxpayers

Neil Buchanan (Rutgers, Newark):
Progressive Income Taxation and the Vickrey Cumulative Averaging System