AICPA (American Institute of CPAs), as part of its mission statement, serves the public interest by advocating for effective tax policies. On its website, AICPA has outlined four tax policy concepts for tax reform.
- Guiding Principles of Good Tax Policy: A Framework for Evaluating Tax Proposals
- Guiding Principles for Tax Simplification
- Guiding Principles for Tax Law Transparency
- Guiding Principles for Tax Equity and Fairness
For each of these areas, AICPA offers a detailed overview of the facts involved and an in-depth analysis of those facts. Although AICPA doesn’t take a position on solutions for reform, the document serves to help taxpayers understand the issues involved.
If you’re interested in tax law and reform, I highly recommend the document.