Updated Friday, September 4, 2015 as of 5:06 PM ET

Tax Reform: Where Are We Now?

While our tax system should be simpler and easier to navigate, that doesn’t mean Congress should embrace the view that tax policy should avoid picking any “winners and losers.” Each time a law is enacted or a government official makes a decision, there is a winner or loser. The goal should be to make sure that sound public policies are the foundation of the Tax Code. In a global, competitive marketplace, it makes sense to support innovation. Small and midsized businesses, which employ two thirds of our nation’s private sector workforce, have shouldered the heaviest burden of the downturn and also merit incentives.

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