When this Journal asked me to write a short essay on tax policy at the beginning of the Clinton Administration, I thought it odd; however, now that this Administration's first set of tax proposals has been unveiled, a journal on regulation seems the perfect place for a few observations. Before commenting on where tax policy seems to be heading, I shall try briefly to describe where we are-with a backwards glance at how we got here.
Michael J. Graetz,
Tax Policy at the Beginning of the Clinton Administration,
Yale J. on Reg.
Available at: http://digitalcommons.law.yale.edu/yjreg/vol10/iss2/7