As part of any deal on the 'fiscal cliff,' Congress will likely take up comprehensive tax reform. That's a worthy goal, but it will involve more political and economic pain than most would like to admit. Every line in the tax code has its own constituency and rationale.
There are so many things the former Massachusetts governor could learn from the former California governor’s presidential campaigns. But I have in mind only one lesson not learned by Mitt Romney — how Reagan ran on tax reform in 1984.
Tax reform is even more necessary now than it was in 1986. Everyone agrees that the tax system is complex, unfair, and inefficient.