Rereleased AEI Classics

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The American Enterprise Institute is pleased to present the views of two distinguished tax experts in the second of its Rational Debate Seminars for 1969. Both are eminent scholars widely known in the taxation field. Both have been advisers to the Internal Revenue Service.

Charles O. Galvin proposes a comprehensive tax base with a flat rate of taxation. Galvin is Chairman of the Committee on Substantive Tax Reform, Section of Taxation, of the American Bar Association, and he draws upon ABA research to suggest a radical change in the federal tax system. His debate opponent is Boris I. Bittker, Southmayd Professor of Law at Yale University. A specialist in taxation law, Dr. Bittker is reluctant to abandon the principle of progressive taxation. He dissects Dean Galvin's proposal from the standpoints of practicality and desirability.

In this book, we have rational debate at its illuminating best. The issue is critical and timely; the debaters are distinguished experts.

Boris I. Bittker (1916-2005), former Southmayd professor of law, Yale University, is a specialist in the field of taxation law. He has served as a member of the Advisory Group of the Commissioner of Internal Revenue. Among his publications have been: Federal Income-Estate and Gift Taxation (1958, 1964,1968); Professional Responsibility and Federal Tax Practices (1964); Federal Income Taxation of Corporations and Shareholders (with J. S. Eustice, 1966); United States Taxation of Foreign Income and Foreign Persons (with L. F. Ebb, 1966).

Charles O. Galvin, is former dean of the School of Law, Southern Methodist University, and was chairman of the Committee on Substantive Tax Reform, Section of Taxation, American Bar Association. He also was a member of the Advisory Group of the Commissioner of Internal Revenue as well as other panels studying taxation. He is the author of numerous articles in scholarly journals on  tax reform.