100 Million Unneccesary Returns - A Fresh Start for the U.S. Tax System

The University of Georgia School of Law's 96th Sibley Lecture was delivered on March 25, 2003, at 3:30 p.m. in Classroom A.


According to Graetz, the current U.S. income tax system is unfair and too complicated resulting in tax compliance going down. "The current status quo [of the U.S. income tax system] is not stable," he said. And then, he proceeded to outline his proposal to eliminate 100 million tax returns annually. This well-researched system would remove the need for annual filing for those making less than $100,000 per annum (joint)/$50,000 per annum (individual) and imposing a 10-15% VAT nationwide. Introduction by Professor Alan Watson.

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