I'd say that the first decade of the 21st century (2000 - 2009), was not a good one for tax policy. We are still talking about issues left unresolved from the 1990s (and even earlier), such as international tax reform, reducing the tax gap, and simplification. Meanwhile, the tax law continues to grow in complexity.
I've got a short article in the January AICPA Tax Insider - Overlooking Tax Policy: A Decade in Review - here. I hope you enjoy it.
How would you assess the past decade in terms of improving our tax system and do you think this new decade will be better?
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