- Collection:
- Sibley Lecture Series
- Title:
- 100 Million Unneccesary Returns - A Fresh Start for the U.S. Tax System
- Creator:
- Graetz, Michael J.
- Date of Original:
- 2003-03-23
- Subject:
- University of Georgia. School of Law--Alumni and alumnae
University of Georgia. School of Law
Law--Study and teaching - Location:
- United States, Georgia, Clarke County, Athens, 33.96095, -83.37794
- Medium:
- articles
- Type:
- Text
- Format:
- application/pdf
- Description:
- 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. - External Identifiers:
- Metadata URL:
- https://digitalcommons.law.uga.edu/lectures_pre_arch_lectures_sibley/16
- Holding Institution:
- Alexander Campbell King Law Library
- Rights:
-
