Most Tax Reform study projects are intended primarily to provide political cover for the status quo. Even the participants of the 1986 effort were surprised when their efforts gained political traction. Ms. Atshuler hits the nail on the head: "President Obama has said that no one making less than $250,000 could pay higher taxes under any new reform. That means ninety-five percent of taxpayers can’t pay additional tax, even if it would result in a more efficient system, decrease inequities, or make their lives much simpler. At a time of monster deficits, that pretty much rules out any sensible reforms." It's one thing to say that the number of winners has to exceed the number of losers in a reform effort. But saying that there can be no losers at all among the lower 95% of taxpayers completely prevents any structural change. The new committee might as well quit before it starts unless this condition is relaxed.