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Graetz: Tax Reform 1986 — A Silver Anniversary, Not a Jubilee

Paul Caron
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Tax AnalystsMichael J. Graetz (Columbia), Tax Reform 1986: A Silver Anniversary, Not a Jubilee, 133 Tax Notes 313 (Oct. 17, 2011):

The Tax Reform Act of 1986 was an important achievement, but it has not proved lasting. Nor did it receive much public support. Many of its reforms have since been reversed. What the country needs now is not to reprise the 1986 act, but to enact a better tax system — one that is much simpler, fairer, and more conducive to economic growth in today’s global economy. The United States can no longer afford to rely so heavily on income taxes to finance federal expenditures. We cannot make the progress we need with just an oil change and lubrication; we need a major overhaul.

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About the Author

Paul Caron Avatar
Paul Caron
Paul Caron was named Duane and Kelly Roberts Dean of Pepperdine University School of Law on June 1, 2017. Dean Caron joined the Pepperdine faculty in 2013 after serving as the Dorothy and Leonard Straus Distinguished Visiting Professor of Law in the spring semesters of 2010 through 2013. He served as Associate Dean for Research and Faculty Development at Pepperdine in 2015-2017. Before coming to Pepperdine, he was Associate Dean of Faculty and Charles Hartsock Professor of Law at the University of Cincinnati College of Law.
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3 responses to “Graetz: Tax Reform 1986 — A Silver Anniversary, Not a Jubilee”

  1. Roth & Company, P.C. Avatar
    Roth & Company, P.C.

    Tax Reform Carnival!

    I haven’t heard about the massive parties scheduled to honor the 25th Birthday of the Tax Code tomorrow, but I’ve…

  2. Roth & Company, P.C. Avatar
    Roth & Company, P.C.

    Tax Reform Carnival!

    I haven’t heard about the massive parties scheduled to honor the 25th Birthday of the Tax Code tomorrow, but I’ve…

  3. Roth & Company, P.C. Avatar
    Roth & Company, P.C.

    Tax Reform Carnival!

    I haven’t heard about the massive parties scheduled to honor the 25th Birthday of the Tax Code tomorrow, but I’ve…

  4. Roth & Company, P.C. Avatar
    Roth & Company, P.C.

    Tax Reform Carnival!

    I haven’t heard about the massive parties scheduled to honor the 25th Birthday of the Tax Code tomorrow, but I’ve…

  5. Roth & Company, P.C. Avatar
    Roth & Company, P.C.

    Tax Reform Carnival!

    I haven’t heard about the massive parties scheduled to honor the 25th Birthday of the Tax Code tomorrow, but I’ve…

  6. Roth & Company, P.C. Avatar
    Roth & Company, P.C.

    Tax Reform Carnival!

    I haven’t heard about the massive parties scheduled to honor the 25th Birthday of the Tax Code tomorrow, but I’ve…

  7. Roth & Company, P.C. Avatar
    Roth & Company, P.C.

    Tax Reform Carnival!

    I haven’t heard about the massive parties scheduled to honor the 25th Birthday of the Tax Code tomorrow, but I’ve…

  8. Roth & Company, P.C. Avatar
    Roth & Company, P.C.

    Tax Reform Carnival!

    I haven’t heard about the massive parties scheduled to honor the 25th Birthday of the Tax Code tomorrow, but I’ve…

  9. Roth & Company, P.C. Avatar
    Roth & Company, P.C.

    Tax Reform Carnival!

    I haven’t heard about the massive parties scheduled to honor the 25th Birthday of the Tax Code tomorrow, but I’ve…

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