A call for individual tax simplification

This article proposes forming a combined committee from the AICPA and the American Accounting Association for the express purpose of formulating an individual tax simplification plan. This plan should then be presented directly to Congress and the American taxpayers. This proposed approach is unique...

Full description

Saved in:
Bibliographic Details
Published in:The CPA journal (1975) 2002-07, Vol.72 (7), p.8
Main Authors: Harmelink, Philip J, VanDenburgh, William M
Format: Article
Language:English
Subjects:
Alternative minimum tax
Committees
Political aspects
Proposals
Simplification
Tax law
Tax planning
Tax rates
Tax reform
Taxation
Online Access:Get full text
Tags: Add Tag
No Tags, Be the first to tag this record!
cited_by
cites
container_end_page
container_issue 7
container_start_page 8
container_title The CPA journal (1975)
container_volume 72
creator Harmelink, Philip J
VanDenburgh, William M
description This article proposes forming a combined committee from the AICPA and the American Accounting Association for the express purpose of formulating an individual tax simplification plan. This plan should then be presented directly to Congress and the American taxpayers. This proposed approach is unique in that it: 1. focuses exclusively on individual taxation, 2. calls for the creation of an independent nongovernmental panel of accounting and tax experts from both practice and academia, as well as the aggressive promotion of this plan by the AICPA and AAA, and 3. provides temporary budgetary flexibility.
format article
fullrecord <record><control><sourceid>gale_proqu</sourceid><recordid>TN_cdi_proquest_journals_212278570</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><galeid>A90164553</galeid><sourcerecordid>A90164553</sourcerecordid><originalsourceid>FETCH-LOGICAL-g1020-31105e3e7a0a66670e78952de286e193ef54fecccc44425d1957554024aca1353</originalsourceid><addsrcrecordid>eNptz0tLBDEMB_AeFFxXv8PgyYMDfaWdOQ6LL1jwouchdNKhS7dd5yF-fAvrTZND4M-PhFywDbdK1o1WcMWu5_nAORfGqA277yqHMVY-T1VIQ_gKw4qxWvC7msPxFIMPDpeQ0w279Bhnuv2dW_bx9Pi-e6n3b8-vu25fj4JLXishOJAiixyNMZaTbVqQA8nGkGgVedCeXCmttYRBtGABNJcaHQoFasvuzntPU_5caV76Q16nVE72UkhpG7C8oIczGjFSH5LPy4RupEQTxpzIhxJ3bflRA6jC63946YGOwf31P4tnWOk</addsrcrecordid><sourcetype>Aggregation Database</sourcetype><iscdi>true</iscdi><recordtype>article</recordtype><pqid>212278570</pqid></control><display><type>article</type><title>A call for individual tax simplification</title><source>Business Source Ultimate</source><source>ABI/INFORM Global</source><creator>Harmelink, Philip J ; VanDenburgh, William M</creator><creatorcontrib>Harmelink, Philip J ; VanDenburgh, William M</creatorcontrib><description>This article proposes forming a combined committee from the AICPA and the American Accounting Association for the express purpose of formulating an individual tax simplification plan. This plan should then be presented directly to Congress and the American taxpayers. This proposed approach is unique in that it: 1. focuses exclusively on individual taxation, 2. calls for the creation of an independent nongovernmental panel of accounting and tax experts from both practice and academia, as well as the aggressive promotion of this plan by the AICPA and AAA, and 3. provides temporary budgetary flexibility.</description><identifier>ISSN: 0732-8435</identifier><language>eng</language><publisher>New York: New York State Society of Certified Public Accountants</publisher><subject>Alternative minimum tax ; Committees ; Political aspects ; Proposals ; Simplification ; Tax law ; Tax planning ; Tax rates ; Tax reform ; Taxation</subject><ispartof>The CPA journal (1975), 2002-07, Vol.72 (7), p.8</ispartof><rights>COPYRIGHT 2002 New York State Society of Certified Public Accountants</rights><rights>Copyright New York State Society of Certified Public Accountants Jul 2002</rights><woscitedreferencessubscribed>false</woscitedreferencessubscribed></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><linktopdf>$$Uhttps://www.proquest.com/docview/212278570/fulltextPDF?pq-origsite=primo$$EPDF$$P50$$Gproquest$$H</linktopdf><linktohtml>$$Uhttps://www.proquest.com/docview/212278570?pq-origsite=primo$$EHTML$$P50$$Gproquest$$H</linktohtml><link.rule.ids>314,776,780,11664,11882,36024,36034,44334,44336,74860,74862</link.rule.ids></links><search><creatorcontrib>Harmelink, Philip J</creatorcontrib><creatorcontrib>VanDenburgh, William M</creatorcontrib><title>A call for individual tax simplification</title><title>The CPA journal (1975)</title><description>This article proposes forming a combined committee from the AICPA and the American Accounting Association for the express purpose of formulating an individual tax simplification plan. This plan should then be presented directly to Congress and the American taxpayers. This proposed approach is unique in that it: 1. focuses exclusively on individual taxation, 2. calls for the creation of an independent nongovernmental panel of accounting and tax experts from both practice and academia, as well as the aggressive promotion of this plan by the AICPA and AAA, and 3. provides temporary budgetary flexibility.</description><subject>Alternative minimum tax</subject><subject>Committees</subject><subject>Political aspects</subject><subject>Proposals</subject><subject>Simplification</subject><subject>Tax law</subject><subject>Tax planning</subject><subject>Tax rates</subject><subject>Tax reform</subject><subject>Taxation</subject><issn>0732-8435</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2002</creationdate><recordtype>article</recordtype><sourceid>M0C</sourceid><recordid>eNptz0tLBDEMB_AeFFxXv8PgyYMDfaWdOQ6LL1jwouchdNKhS7dd5yF-fAvrTZND4M-PhFywDbdK1o1WcMWu5_nAORfGqA277yqHMVY-T1VIQ_gKw4qxWvC7msPxFIMPDpeQ0w279Bhnuv2dW_bx9Pi-e6n3b8-vu25fj4JLXishOJAiixyNMZaTbVqQA8nGkGgVedCeXCmttYRBtGABNJcaHQoFasvuzntPU_5caV76Q16nVE72UkhpG7C8oIczGjFSH5LPy4RupEQTxpzIhxJ3bflRA6jC63946YGOwf31P4tnWOk</recordid><startdate>20020701</startdate><enddate>20020701</enddate><creator>Harmelink, Philip J</creator><creator>VanDenburgh, William M</creator><general>New York State Society of Certified Public Accountants</general><scope>0U~</scope><scope>1-H</scope><scope>3V.</scope><scope>4S-</scope><scope>4T-</scope><scope>4U-</scope><scope>7WY</scope><scope>7WZ</scope><scope>7X1</scope><scope>7XB</scope><scope>87Z</scope><scope>8A9</scope><scope>8AO</scope><scope>8FK</scope><scope>8FL</scope><scope>ABUWG</scope><scope>AFKRA</scope><scope>ANIOZ</scope><scope>BENPR</scope><scope>BEZIV</scope><scope>CCPQU</scope><scope>DWQXO</scope><scope>FRAZJ</scope><scope>FRNLG</scope><scope>F~G</scope><scope>K60</scope><scope>K6~</scope><scope>L.-</scope><scope>L.0</scope><scope>M0C</scope><scope>PHGZM</scope><scope>PHGZT</scope><scope>PKEHL</scope><scope>PQBIZ</scope><scope>PQBZA</scope><scope>PQEST</scope><scope>PQQKQ</scope><scope>PQUKI</scope><scope>PRINS</scope><scope>Q9U</scope></search><sort><creationdate>20020701</creationdate><title>A call for individual tax simplification</title><author>Harmelink, Philip J ; VanDenburgh, William M</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-g1020-31105e3e7a0a66670e78952de286e193ef54fecccc44425d1957554024aca1353</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>2002</creationdate><topic>Alternative minimum tax</topic><topic>Committees</topic><topic>Political aspects</topic><topic>Proposals</topic><topic>Simplification</topic><topic>Tax law</topic><topic>Tax planning</topic><topic>Tax rates</topic><topic>Tax reform</topic><topic>Taxation</topic><toplevel>online_resources</toplevel><creatorcontrib>Harmelink, Philip J</creatorcontrib><creatorcontrib>VanDenburgh, William M</creatorcontrib><collection>Global News &amp; ABI/Inform Professional</collection><collection>Trade PRO</collection><collection>ProQuest Central (Corporate)</collection><collection>BPIR.com Limited</collection><collection>Docstoc</collection><collection>University Readers</collection><collection>ABI-INFORM Complete</collection><collection>ABI/INFORM Global (PDF only)</collection><collection>Accounting &amp; Tax Database</collection><collection>ProQuest Central (purchase pre-March 2016)</collection><collection>ABI/INFORM Collection</collection><collection>Accounting &amp; Tax Database (Alumni Edition)</collection><collection>ProQuest Pharma Collection</collection><collection>ProQuest Central (Alumni) (purchase pre-March 2016)</collection><collection>ABI/INFORM Collection (Alumni Edition)</collection><collection>ProQuest Central (Alumni)</collection><collection>ProQuest Central</collection><collection>Accounting, Tax &amp; Banking Collection</collection><collection>ProQuest Central</collection><collection>Business Premium Collection</collection><collection>ProQuest One Community College</collection><collection>ProQuest Central</collection><collection>Accounting, Tax &amp; Banking Collection (Alumni)</collection><collection>Business Premium Collection (Alumni)</collection><collection>ABI/INFORM Global (Corporate)</collection><collection>ProQuest Business Collection (Alumni Edition)</collection><collection>ProQuest Business Collection</collection><collection>ABI/INFORM Professional Advanced</collection><collection>ABI/INFORM Professional Standard</collection><collection>ABI/INFORM Global</collection><collection>ProQuest Central (New)</collection><collection>ProQuest One Academic (New)</collection><collection>ProQuest One Academic Middle East (New)</collection><collection>One Business (ProQuest)</collection><collection>ProQuest One Business (Alumni)</collection><collection>ProQuest One Academic Eastern Edition (DO NOT USE)</collection><collection>ProQuest One Academic</collection><collection>ProQuest One Academic UKI Edition</collection><collection>ProQuest Central China</collection><collection>ProQuest Central Basic</collection><jtitle>The CPA journal (1975)</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Harmelink, Philip J</au><au>VanDenburgh, William M</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>A call for individual tax simplification</atitle><jtitle>The CPA journal (1975)</jtitle><date>2002-07-01</date><risdate>2002</risdate><volume>72</volume><issue>7</issue><spage>8</spage><pages>8-</pages><issn>0732-8435</issn><abstract>This article proposes forming a combined committee from the AICPA and the American Accounting Association for the express purpose of formulating an individual tax simplification plan. This plan should then be presented directly to Congress and the American taxpayers. This proposed approach is unique in that it: 1. focuses exclusively on individual taxation, 2. calls for the creation of an independent nongovernmental panel of accounting and tax experts from both practice and academia, as well as the aggressive promotion of this plan by the AICPA and AAA, and 3. provides temporary budgetary flexibility.</abstract><cop>New York</cop><pub>New York State Society of Certified Public Accountants</pub></addata></record>
fulltext fulltext
identifier ISSN: 0732-8435
ispartof The CPA journal (1975), 2002-07, Vol.72 (7), p.8
issn 0732-8435
language eng
recordid cdi_proquest_journals_212278570
source Business Source Ultimate; ABI/INFORM Global
subjects Alternative minimum tax
Committees
Political aspects
Proposals
Simplification
Tax law
Tax planning
Tax rates
Tax reform
Taxation
title A call for individual tax simplification
url http://sfxeu10.hosted.exlibrisgroup.com/loughborough?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&ctx_tim=2025-02-27T01%3A10%3A40IST&url_ver=Z39.88-2004&url_ctx_fmt=infofi/fmt:kev:mtx:ctx&rfr_id=info:sid/primo.exlibrisgroup.com:primo3-Article-gale_proqu&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=A%20call%20for%20individual%20tax%20simplification&rft.jtitle=The%20CPA%20journal%20(1975)&rft.au=Harmelink,%20Philip%20J&rft.date=2002-07-01&rft.volume=72&rft.issue=7&rft.spage=8&rft.pages=8-&rft.issn=0732-8435&rft_id=info:doi/&rft_dat=%3Cgale_proqu%3EA90164553%3C/gale_proqu%3E%3Cgrp_id%3Ecdi_FETCH-LOGICAL-g1020-31105e3e7a0a66670e78952de286e193ef54fecccc44425d1957554024aca1353%3C/grp_id%3E%3Coa%3E%3C/oa%3E%3Curl%3E%3C/url%3E&rft_id=info:oai/&rft_pqid=212278570&rft_id=info:pmid/&rft_galeid=A90164553&rfr_iscdi=true