NOTICE: The project that is the subject of this report was approved by the Governing Board of the National Research Council, whose members are drawn from the councils of the National Academy of Sciences, the National Academy of Engineering, and the Institute of Medicine. The members of the committee responsible for the report were chosen for their special competences and with regard for appropriate balance.
This report has been reviewed by a group other than the authors according to procedures approved by a Report Review Committee consisting of members of the National Academy of Sciences, the National Academy of Engineering, and the Institute of Medicine.
The National Academy of Sciences is a private, nonprofit, self-perpetuating society of distinguished scholars engaged in scientific and engineering research, dedicated to the furtherance of science and technology and to their use for the general welfare. Upon the authority of the charter granted to it by Congress in 1863, the Academy has a mandate that requires it to advise the federal government on scientific and technical matters. Dr. Bruce Alberts is president of the National Academy of Sciences.
The National Academy of Engineering was established in 1964, under the charter of the National Academy of Sciences, as a parallel organization of outstanding engineers. It is autonomous in its administration and in the selection of its members, sharing with the National Academy of Sciences the responsibility for advising the federal government. The National Academy of Engineering also sponsors engineering programs aimed at meeting national needs, encourages education and research, and recognizes the superior achievements of engineers. Dr. Robert M.White is president of the National Academy of Engineering.
The Institute of Medicine was established in 1970 by the National Academy of Sciences to secure the services of eminent members of appropriate professions in the examination of policy matters pertaining to the health of the public. The Institute acts under the responsibility given to the National Academy of Sciences by its congressional charter to be an adviser to the federal government and, upon its own initiative, to identify issues of medical care, research, and education. Dr. Kenneth I.Shine is president of the Institute of Medicine.
The National Research Council was organized by the National Academy of Sciences in 1916 to associate the broad community of science and technology with the Academy’s purposes of furthering knowledge and advising the federal government. Functioning in accordance with general policies determined by the Academy, the Council has become the principal operating agency of both the National Academy of Sciences and the National Academy of Engineering in providing services to the government, the public, and the scientific and engineering communities. The Council is administered jointly by both Academies and the Institute of Medicine. Dr. Bruce Alberts and Dr. Robert M.White are chairman and vice chairman, respectively, of the National Research Council.
Support for this project was provided by the Internal Revenue Service (Contract No. TIR-93-0070); that support does not constitute an endorsement by the Internal Revenue Service of the views expressed in the report.
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Copyright 1994 by the National Academy of Sciences. All rights reserved.
Printed in the United States of America
COMMITTEE ON CONTINUED REVIEW OF THE TAX SYSTEMS MODERNIZATION OF THE INTERNAL REVENUE SERVICE
ROBERT CLAGETT,
University of Rhode Island,
Chair
ROGER BATE,
Carnegie Mellon University
BARRY BOZEMAN,
Georgia Institute of Technology
CHARLES CARLSON,
Sears Roebuck and Company
(retired)
LYNN ELLIS,
University of New Haven
(retired)
PETER FREEMAN,
Georgia Institute of Technology
CINDA HALLMAN,
E.I. du Pont de Nemours and Company
JORDAN HAYES,
Heuristicrats Research Inc.
RUSSELL HOGG,
Hogg International Associates Inc.
AL IRVINE,
Eclectic Solutions Corporation
JEROME KURTZ,
New York University
GEORGE LIGLER,
GTL Associates
NOEL MATCHETT,
Information Security Incorporated
GEORGE TRUBOW,
John Marshall Law School
MARJORY S.BLUMENTHAL, Director
FRANK PITTELLI, CSTB Consultant
LOUISE A.ARNHEIM, Senior Staff Officer
KIMBERLY J.STRIKER, Project Assistant
COMPUTER SCIENCE AND TELECOMMUNICATIONS BOARD
WILLIAM WULF,
University of Virginia,
Chair
FRANCES ALLEN,
IBM T.J. Watson Research Center
JEFF DOZIER,
University of California at Santa Barbara
DAVID J.FARBER,
University of Pennsylvania
HENRY FUCHS,
University of North Carolina
CHARLES M.GESCHKE,
Adobe Systems Inc.
JAMES GRAY,
San Franciso, California
BARBARA GROSZ,
Harvard University
DEBORAH A.JOSEPH,
University of Wisconsin
RICHARD M.KARP,
University of California at Berkeley
BUTLER W.LAMPSON,
Digital Equipment Corporation
BARBARA H.LISKOV,
Massachusetts Institute of Technology
JOHN MAJOR,
Motorola Inc.
ROBERT L.MARTIN,
AT&T Network Systems
DAVID G.MESSERSCHMITT,
University of California at Berkeley
WILLIAM H.PRESS,
Harvard University
CHARLES L.SEITZ,
Myricom Inc.
EDWARD SHORTLIFFE,
Stanford University School of Medicine
CASMIR S.SKRZYPCZAK,
NYNEX Corporation
LESLIE L.VADASZ,
Intel Corporation
MARJORY S.BLUMENTHAL, Director
LOUISE A.ARNHEIM, Senior Staff Officer
HERBERT S.LIN, Senior Staff Officer
JAMES E.MALLORY, Staff Officer
RENEE A.HAWKINS, Staff Associate
GLORIA P.BEMAH, Administrative Assistant
KIMBERLY J.STRIKER, Project Assistant
LESLIE M.WADE, Project Assistant
COMMISSION ON PHYSICAL SCIENCES, MATHEMATICS, AND APPLICATIONS
RICHARD N.ZARE,
Stanford University,
Chair
RICHARD S.NICHOLSON,
American Association for the Advancement of Science,
Vice Chair
STEPHEN L.ADLER,
Institute for Advanced Study
SYLVIA T.CEYER,
Massachusetts Institute of Technology
SUSAN L.GRAHAM,
University of California at Berkeley
ROBERT J.HERMANN,
United Technologies Corporation
RHONDA J.HUGHES,
Bryn Mawr College
SHIRLEY A.JACKSON,
Rutgers University
KENNETH I.KELLERMANN,
National Radio Astronomy Observatory
HANS MARK,
University of Texas at Austin
THOMAS A.PRINCE,
California Institute of Technology
JEROME SACKS,
National Institute of Statistical Sciences
L.E.SCRIVEN,
University of Minnesota
A.RICHARD SEEBASS III,
University of Colorado
LEON T.SILVER,
California Institute of Technology
CHARLES P.SLICHTER,
University of Illinois at Urbana-Champaign
ALVIN W.TRIVELPIECE,
Oak Ridge National Laboratory
SHMUEL WINOGRAD,
IBM T.J. Watson Research Center
CHARLES A.ZRAKET,
MITRE Corporation
NORMAN METZGER, Executive Director