American Bar Association
 
Section of Taxation: TAX POLICY AND SIMPLIFICATION COMMITTEE

Section of Taxation:
TAX POLICY AND SIMPLIFICATION COMMITTEE

Who We Are


Roger Royse, Chair


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, Roger Royse, or vice-chairs, Mike Lang, Roberta F. Mann, or Leandra Lederman, if you have ideas for panels or panelists. We hope to see you at a future meeting.

Committee Materials from Recent Meetings

We are the TAX POLICY AND SIMPLIFICATION COMMITTEE committee.

Programs, Meetings and Events

Committee Events

Committee Meeting

September 15, 2017
Tax Policy and Simplification
Co-Sponsors: Teaching Taxation, Administrative Practice
Chair: Roger Royse, Royse Law Firm, Menlo Park, CA
9:30 AM – 11:30 AM

9:30 AM -10:30 AM    Recent Practice Changes at IRS Appeals.
For more than 200 years, Treasury’s policy has been to settle tax controversies administratively rather than at trial. The ABA Section of Taxation provided comments regarding several changes to IRS Appeals that may decrease taxpayer access to settlement conferences and case resolution. The Appeals Chief believes that such criticisms are misguided.

Tax law practitioners and professionals will discuss and evaluate the following changes: (a) Compliance and Counsel participation in settlement conferences; (b) conference practices; (c) taxpayer-adverse guidance and rulings; (d) informal issue coordination in Appeals; (e) Appeals Team Case Leader settlement authority; and (f) Appeals jurisdiction in docketed cases.

    Moderator: Prof. Leandra Lederman, Indiana Univ. Maurer
                         School of Law, Bloomington, IN
    Panelists: Nina E. Olson, National Taxpayer Advocate,
                            Internal Revenue Service, Washington DC
                      Andy Keyso, Chief of Staff, Internal Revenue
                           Service, Washington DC
                      Diana L. Erbsen, Partner, DLA Piper, New York,
                           NY
                      Sheri A. Dillon, Partner, Morgan, Lewis & Bockius
                           LLP, Washington, DC
                  
10:30 AM– 11:30 AM    Tax Aspects of Healthcare Reform.
The White House, Congress and even some states have recently advanced new healthcare proposals to replace (or supplement) the Affordable Care Act, all of which have large revenue impacts. Our panel of tax and healthcare professionals will discuss recent healthcare reform proposals, with a focus on funding and the policy implications of paying for healthcare reform.

    Moderator: Prof. Michael B. Lang, Chapman University
                              Fowler School of Law, Orange, CA

    Panelists: David Gamage, Professor of Law, Indiana
                            University Maurer School of Law,
                            Bloomington, IN
                      Susannah Camic Tahk, Associate Professor of
                            Law, University of Wisconsin Law School,
                            Madison, WI
                      David Hyman, Professor of Law, Georgetown Law
                            Center, Washington DC
                      Amy B. Monahan, Melvin Steen & Corporate
                            Donors Professor, University of Minnesota Law
                            School, Minneapolis, MN

 
Section Events

    International Contract Law: Key Issues to Consider When Conducting Business Overseas

    10/11/2017-10/11/2017

    The event will be held on 10/11/2017. The format is Web. The event sponsor(s) are Center for Professional Development,Business Law Section,Solo, Small Firm and General Practice Division,Section of Taxation. The event has 1.50 CLE Credits .

    5th Annual International Tax Enforcement and Controversy

    10/27/2017-10/27/2017
    Mayflower Hotel
    Washington

    International tax enforcement by tax authorities around the globe continues with ever increasing stakes for taxpayers and the governments. The complexity of the law is increasing at a blistering place, amidst growth in anti-abuse rules, reporting obligations, information sharing, leaks and whistleblowing, ...

    28th Annual Philadelphia Tax Conference

    11/01/2017-11/02/2017
    Union League of Philadelphia
    Philadelphia

    The conference is designed for business tax professionals both in-house professionals and outside advisors. Nationally recognized speakers from the government and the private sector will address the latest federal, state, and international developments and planning opportunities. CPE and CLE credit ...

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

Leadership

Chair:

Royse, Roger
Message From The Chair

Vice-Chairs:

Lang, Michael
Lederman, Leandra

Committee Roster  

Modified by Daniel Swenson on August 24, 2017

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