The Tax Section has created a series of White Papers that provide clear statements of tax policy issues that are important to the Section, and on which the Section has worked for many years. Some of the issues reflect our policy advocacy positions that have been adopted by the ABA House of Delegates and are now reflected in tax-related ABA policies. Other issues may include information from specific Tax Section policies that have not been adopted by the ABA House of Delegates or its Board of Governors, and are specific only to the Tax Section. Where the White Papers do not represent ABA policy, we have noted that on the White Paper.
We hope that the papers will be useful to policymakers and the public, and will inform debate on these issues going forward.
- Statement of Policy Regarding Reform of Federal Wealth Transfer Tax
- Statement of Policy Regarding U.S. International Taxation
- Joint Statement on Tax Issues in Health Care Reform
- Statement of Policy Favoring Reform of Federal Civil Tax Penalties
- Statement of Policy Favoring Tax Simplicity, Stability, and Transparency