The principle aim of the tax code is to raise enough revenue to meet the government's spending requirements while providing the structure and incentives for sustained economic growth. But the current tax code fails on both counts: by severely distorting market decisions, it impedes both potential economic growth and potential tax revenue. It is also overly complex, inefficient, inequitable, and ultimately, unsustainable.

Featuring Jason Fichtner, Bruce Yandle, and Donald Marron