Tax reform has evolved into one of the emptier platitudes of U.S. politics. Politicians support "tax reform" in the same way that they support "a strong national defense," "fiscal responsibility," and "pro-growth economic policies." It's a brave statement in search of a challenge. Is anyone ever against tax reform?
During the first half of this year, Congress should work to reintroduce two pieces of legislation from last session -- the Wireless Tax Fairness Act and the Digital Goods and Services Tax Fairness Act -- as well as write new legislation to ensure a permanent extension of the Internet tax moratorium.