Ernest S. Christian
S. Christian, Executive Director
Ernest S. Christian has been at the forefront
of federal tax policy for more than three decades -- as a
Treasury tax official in the Ford Administration, as a member
of President Reagan's Tax Transition Team in 1980-81 that
helped produce the historic tax reforms in the 1981 Tax Act,
as a senior partner in a prominent Washington law firm until
1994, and, since then, as the executive director of the Center
For Strategic Tax Reform, which has been producing analytical
papers and holding monthly seminars on tax reform for nearly
He has been profiled by the National Journal as one of Washington's
most influential tax policy experts.
He was the leading draftsman of the comprehensive rewrite
of the income tax code known as the "USA Tax". It
was sponsored by Senators Sam Nunn and Pete Domenici (S. 722)
in 1995 and is still today acclaimed by many as the high watermark
of tax reform. In 2003, he wrote a new and simpler version
for Congressman Phil English (H.R. 269).
Presently, he is drafting a new pro-growth tax code for consideration
by the 113th Congress in 2013 and is writing a book entitled
"The Politics and Economics of Taxation: Let's Stop Shooting
Ourselves in the Foot".
The following is a partial list of his writings:
Private-Sector Cost of $1 in Government Tax Revenue,"
Tax Notes, June 26, 2006.
of a Value-Added Tax," Wall Street Journal, October
Value-Added Tax Fuels Big Government," Wall Street
Journal, August 24, 2011.
International Components of Tax Reform: Tax Policy that Serves
the National Interest," Parts I and II, International
Journal of Taxation, July 2003 and February 2004.
Tax Restructuring Phenomenon: Analytical Principles and Political
Equation," National Tax Journal, September, 1995.
Tax Reform," Tax Notes, April 13, 1998.
Much Simplification Is Enough? Is A Returnless Tax Realistic?"
Tax Notes, December 23, 1996.
- Co-author of "USA
Tax System -- Description and Explanation of the Unlimited
Savings Allowance Income Tax System," Tax Notes Special
Supplement, March 10, 1995
- Co-author of "Value
Added Tax: Orthodoxy and New Thinking," Kluwer Academic
Mr. Christian's newspaper columns appear frequently in the
Investor's Business Daily. He or his tax reform ideas have
also been referenced in the Financial Times, Fortune, U.S
News and World Report, Business Week, the Washington
Post, the National Journal, the Christian Science
Monitor and the New Yorker.
Mr. Christian is a cum laude graduate of the University of
Texas School of Law; a Life Member of the American Tax Policy
Institute; a Member of the American Law Institute; and a Fellow
of the American College of Tax Counsel.