https://www.aeaweb.org/articles?id=10.1257/jep.6.1.45
Did the Tax Reform Act of 1986 Simplify Tax Matters? - American Economic Association
Did the Tax Reform Act of 1986 Simplify Tax Matters? by Joel Slemrod. Published in volume 6, issue 1, pages 45-57 of Journal of Economic Perspectives, Winter...
tax reform act of 1986