Foreword

The symposium in this issue of the San Diego Law Review originated in a conference held in the spring of 1984, designed by the Graduate Tax Program of USD's Law School as a vehicle for discussion of all aspects of the Finance Committee staff report and the reforms of the tax system it authors had recommended. Noted tax experts were invited to participate in a high level policy analysis and discussion, and the co-chairs of the conference were indeed lucky to have attracted a singularly impressive group of speakers.