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Overview: Issues in Tax Policy, 3 Yale Law & Policy Review 1 (1984)


If there was any doubt before, the Yale Law and Policy Review has
made it official: 1985 is the Year of Tax Reform. If only one word
of the Internal Revenue Code is blotted out for every journalistic
appeal for legislative action, we will not only be able to file our tax
returns on postal cards, but there will be room left over to decorate
the margins with an illuminated version of the renovated Code. If,
on the other hand, Congress is inspired by the journalists to add so
much as one new word for every thousand of theirs, we will assuredly
yearn for the Code of yesteryear.

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