Issues In Tax Policy: Introduction

Abstract

If there was any doubt before, the Yale Law and Policy Review has made it official: 1985 is the Year of Tax Reform. If only one word of the Internal Revenue Code is blotted out for every journalistic appeal for legislative action, we will not only be able to file our tax returns on postal cards, but there will be room left over to decorate the margins with an illuminated version of the renovated Code. If, on the other hand, Congress is inspired by the journalists to add so much as one new word for every thousand of theirs, we will assuredly yearn for the Code of yesteryear.