Tax reform can be about more than base and rate changes and sometimes should be. For example, considerations can be given to administrative rules and who is the taxpayer (for example, an owner or the entity). Given the significant tax proposals in the Deficit Commission's final report, I gave some thought to what else should be considered in any discussion of the proposals.
I've got my ideas in a short article - Tax Considerations in Deficit Reform, in the AICPA Corporate Taxation Insider released today (12/9/10).
What do you think? Anything you'd add?
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