If you thought reforming health care was difficult, wait until you see attempts to reform taxes. The thousands of pages of the IRS tax code impact virtually all parts of the economy. Every interest group will be actively lobbying for changes that either help them or do not hurt them.
Also, changes resulting in a lower overall tax burden likely will not pay for themselves, so federal borrowing will increase. This is even after accounting for any boost in economic growth. So the deficit hawks will not be happy.
Therefore, before we get tax reform, we will have tax battles!
– Michael L. Walden, William Neal Reynolds Distinguished Professor, North Carolina State University