United States FUNDAMENTAL TAX CHANGES NEEDED TO LIBRARY OF CONGRESS JAN 15.1997 HEARINGS TRANSFER BEFORE THE SUBCOMMITTEE ON TAXATION AND FINANCE OF THE COMMITTEE ON SMALL BUSINESS ONE HUNDRED FOURTH CONGRESS SECOND SESSION INDIANAPOLIS, IN, FEBRUARY 9, 1996 MENTOR, OH, MARCH 25, 1996 SEATTLE, WA, APRIL 3, 1996 Printed for the use of the Committee on Small Business Serial No. 104-60 22-775 CC U.S. GOVERNMENT PRINTING OFFICE WASHINGTON: 1996 For sale by the U.S. Government Printing Office Superintendent of Documents, Congressional Sales Office, Washington, DC 20402 ISBN 0-16-053688-X JOEL HEFLEY, Colorado COMMITTEE ON SMALL BUSINESS JAN MEYERS, Kansas, Chair WILLIAM H. ZELIFF, JR., New Hampshire PETER G. TORKILDSEN, Massachusetts FRANK A. LOBIONDO, New Jersey SUE W. KELLY, New York WALTER B. JONES, JR., North Carolina JOHN J. LAFALCE, New York EVA M. CLAYTON, North Carolina EARL F. HILLIARD, Alabama DOUGLAS "PETE" PETERSON, Florida BENNIE G. THOMPSON, Mississippi CHAKA FATTAH, Pennsylvania KEN BENTSEN, Texas WILLIAM P. LUTHER, Minnesota JOHN ELIAS BALDACCI, Maine Brothers, Sandra J., GRI, Coldwell Banker Graber Realtors, Fort Wayne, Hartman, Craig S., President, Preferred Industrial Services, Forth Wayne, Pitts, Peter, on behalf of Alan Reynolds, Senior Fellow and Director of Re- Souers, Steven M., MST, CPA, Manager, Geo. S. Olive & Company, LLC, Stovall, Alfred Jr., President, The Cellular Shoppe, Fort Wayne, Indiana Styring, William III, Director, Benjamin Rogge Chair for Public Policy, Indi- Statement of the Honorable Linda Smith before The National Commis- sion on Economic Growth and Tax Reform, September 26, 1995 Statement of Marilyn Moran-Townsend, President, Custom Video Com- munications, Inc., Fort Wayne, Indiana, and Chairman, Board of Direc- Brown, Nancy, Owner, Ladies and Gentlemen, Mentor, Ohio Pendleton, Donald E., Owner, Don's Used Cars, Ashtabula, Ohio |