American Bar Association

Section of Taxation:

Who We Are

We are the Committee on Tax Policy and Simplification.

The Tax Policy and Simplification Committee was formed in 2009 by the merger of the Formation of Tax Policy, VAT and Simplification Committees. The Committee's mission is to provide timely and topical tax policy and reform discussion by leading tax policy makers and scholars as well as practitioners. Since the Committee's formation, it has provided panels on topics ranging from international to state and local tax, corporate tax to estate tax, and analysis of tax reform proposals by lawmakers, blue ribbon commissions, other experts and commentators, and the ABA Tax Section itself. The Tax Policy and Simplification Committee welcomes participation by practitioners, academics, and government lawyers. Please contact the chair, Eric San Juan, or vice-chairs, Mike Lang or Roger Royse, if you have ideas for panels or panelists. We hope to see you at a future meeting.

- Eric San Juan

Committee Materials from Recent Meetings


Programs, Meetings and Events

Committee Events

Committee Meeting

May 12, 2017
Tax Policy and Simplification
Chair: Eric San Juan, Georgetown University Law Center, Washington, DC

9:30am Treasury Regulations and Guidance: Impact of the Administrative Procedure Act (APA) and Other Regulatory Guidance Processes.
Recent court opinions and the GAO have raised questions about the Department of the Treasury’s compliance with the APA and other regulatory process rules when issuing regulations and other guidance. This panel will discuss the APA and relevant exemptions, as well as other regulatory guidance processes, and consider prospects for reform. Moderator: Professor Michael Lang, Fowler School of Law, Chapman University, Orange, CA
Panelists: Shelley Leonard, Office of Tax Legislative Counsel, Department of the Treasury, Washington, DC; Professor Kristin Hickman, University of Minnesota, Minneapolis; Kathy Zuba, Acting Associate Chief Counsel (Procedure & Administration), IRS, Washington, DC; Professor Steven Johnson, Florida State University, Tallahassee; Kandyce Korotky, Covington & Burling, Washington, DC
Co-sponsored by: Young Lawyers Forum

10:30am International Tax Legislative Developments.
Major tax reform legislation is expected to address significant issues such as territoriality, cross-border adjustment, and repatriation. Legislative counsel, academic experts, and private practitioners will discuss.
Moderator: Anne Gordon, Washington Nat'l Tax Serv. PwC, Washington, DC
Panelists: Manal Corwin, KPMG, Washington, DC (invited); Aharon Friedman, Tax Counsel (Majority), House Ways & Means Committee, Washington, DC (invited); Viva Hammer, Legislation Counsel, Joint Committee on Taxation, Washington, DC; Professor Omri Marian, University of California, Irvine
Co-Sponsored by: Foreign Activities of US Taxpayers; Young Lawyers Forum
Section Events

    Breaking Bad - Dealing with the Partnership Audit Rules and Partnership Agreement Drafting Considerations


    This panel will consider techniques for drafting partnership agreements to deal with the considerations presented by the partnership audit rules, taking into account the rules' potential application for both federal and state purposes. Featured Speakers Terence F. Cuff , Loeb & Loeb LLP, Los Angeles, ...

    Common Cross-Border Issues in M&A and Tax Planning


    This panel will provide an introduction to key concepts in international taxation, such as withholding tax issues, potential inversions under section 7874, added restrictions on tax-free status under section 367 and debt-equity concerns under the section 385 regulations. The panelists will discuss common ...

    The Nuts and Bolts of Consolidated Return Regulations


    The panel will discuss intercompany transactions, investment adjustments, excess loss accounts, the definition of an affiliated group, the group continuation rules, and issues that arise when a corporation enters or leaves a group. The panel will discuss these topics principally through examples. The ...

Committee Resources

Winter 2017: Outline, Parameters for Tax Reform in the New Year
Fall 2016, Tax Incentives for Technological Innovation
Fall 2016: Integration of Corporate and Shareholder Income Taxes
May 2016: Propsects for Tax Legislation in a New Administration, Background Paper
May 2016: Eric Toder, Tax Plans of the Presidential Candidates
Winter 2016: Roger Royse, Marketplace Fairness Act
Winter 2016: Marketplace Fairness Act Handout
Winter 2016: Annette Nellen, Marketplace Fairness Act
Fall 2015: Gilbert E. Metcalf, The Design of Tax Incentives: Theory and Practice
Fall 2015: Tracey M. Roberts, Structuring Tax Subsidies for the Energy Industry
Fall 2015: Gilbert E. Metcalf,The Design of Tax Incentives: Theory and Practice
May 2015: Committee on Tax Policy and Simplification, U.S. International Tax Reform: How Does it Interact with the BEPS Project and Legislative Activity by Foreign Sovereigns?
May 2015: Jonathan Barry Forman, Tax and Spending Panel
May 2015: Jonathan Barry Forman, Tax and Spending in the Long Run (background paper)
May 2015: Dr. C. Eugene Steuerle, Dead Men Ruling: Tax & Spending Policy in the Long Run
May 2015: Barry Anderson, Comments on Dead Men Ruling: Tax & Spending Policy in the Long Run
Winter 2015: Jonathan Barry Forman & Roberta F. Mann, Reorganizing the Internal Revenue Service to Achieve its Mission(s): Past, Present, and Future (Background Paper and Bibliography)
Winter 2015: Jonathan Barry Forman & Roberta F. Mann, The Future of Energy Tax Policy (Background Paper and Bibliography)
Fall 2014, Jon Forman, Prospects for Direct (or Indirect) Taxation of Wealth (Background Paper and Bibliography)
Fall 2014, Diana Furchtgott-Roth, Piketty's Inequality Conclusions Inaccurate, Recommendations Impossible
Fall 2014, Census Bureau, Distribution of Household Wealth in the U.S.: 2000 to 2011
Fall 2014, Roger Royse, Prospects for Direct (or Indirect) Taxation of Wealth
Fall 2014, Richard Lavoie, Dreaming the Impossible Dream: Is a Wealth Tax Now Possible in America?
Fall 2014, Alice Abreu, The Other End of the Stick: Reducing Inequality by Taxing Labor Less, Not Just Taxing Capital More
Fall 2014, John T. Plecnik, The New Flat Tax: A Modest Proposal For a Constitutionally Apportioned Wealth Tax
May 2014, Itai Grinberg, Do Inversions Matter
May 2014, Jon Forman, New Ideas for Pension Reform (joint program with the Employee Benefits Committee)
May 2014, Stephen Shay, Corporate Tax Aggressiveness
May 2014, Edmund Outslay, Accounting for Uncertain Positions: A Primer
May 2014, Dick Harvey, Corporate Tax Aggressiveness
Winter 2014, Eric San Juan & Jon Forman, The Role of the IRS in the Administration of Tax Policy (Background Paper & Bibliography)
Winter 2014, Roger Royse, IRS Administration of Social Welfare Policy (PowerPoint)
Fall 2013: Background and Bios
Fall 2013: Cynthia Cox, Premium Tax Credits under the ACA
Fall 2013: David Gamage, Perverse Incentives Arising from the Tax Provisions of Healthcare Reform
Fall 2013: Jordan Barry, The Not-So-Mandatory Individual Mandate (PowerPoint)
Fall 2013: Jordan Barry, Is the Individual Mandate Really Mandatory?
Fall 2013: Roberta Mann, Economists are from Mars, Lawyers are from Venus (Outline)
Fall 2013: Roberta Mann, Economists are from Mars, Lawyers are from Venus (PowerPoint)
Fall 2013: Alex Raskolnikov, Accepting the Limits of Tax Law and Economics
May 2013: Itai Grinberg, Tax Reform Background Materials
May 2013: Jasper Cummings, Constitution and Federal Tax
May 2013: Erik Jensen,Post-NFIB: Does the Taxing Clause
May 2013: Roberta Mann, Constitutional Parameters of Tax Reform
May 2013: Joseph Thorndike, Why Repealing the 16th Amendment Probably Wouldn't Matter
May 2013: Tracy Kaye, Restricting the Legislative Power to Tax in the
ABA Statement of Policy Favoring Tax Simplicity, Stability, and Transparency
U.S. Department of Treasury, Tax Policy documents
Joint Committee on Taxation documents
National Taxpayer Advocate, Reports to Congress


Committee Roster  

Modified by Jonathan Forman on May 1, 2017

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