For the past several years, Congress has promised to reform our nation’s overly intricate tax code. However, thus far, we’ve done little more than talk in broad brush strokes. The road to simplification is mired in complications. First and foremost, real reform is a multi-year process and our country holds elections every two years, making it impossible to make hard decisions without becoming entangled in election-year politics. Last year, both the House and the Senate began ...

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