The flood of tax legislation.

Research indicates the quantities of Congressional tax legislation and tax legislative history have not grown when compared with the overall increases in all types of legislation and histories. Despite perceptions of an increased amount of tax legislation, the number of tax laws enacted since 1954 has declined, except in the period 1975-1988. The dramatic increase in Congress's legislative output, beginning in the 1960s, may be the reason for this skewed perception.