Posted: Apr 26, 2005 By: Deborah A. Geier

Subject: academic submission

Comment: Dear panel members,

Attached please find a working paper that I recently presented at tax
colloquia at both Northwestern University School of Law and the
University of Michigan School of Law. It advances a reform proposal
under the category of "reform to current law" (as opposed to a reform
proposal that advocates wholesale replacement of current law with some
sort of pure income or consumption tax).

My contact information can be obtained both from the cover page of the
attached document and in my signature line below.

I would be happy to discuss the paper further should you so desire.

___________________________________
Deborah A. Geier
Leon M. & Gloria Plevin Professor of Law
Cleveland-Marshall College of Law
Cleveland State University
2121 Euclid Ave., LB 138
Cleveland, OH 44115

Phone: 216-687-2341
FAX: 216-687-6881