Curtis S. Dubay (Heritage Foundation) has published The 2010 Tax Deal: A Chance for Congress to Lay the Groundwork for Tax Reform. Here is the abstract:
The 2010 Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act—which extended the 2001 and 2003 tax cuts for two years—also extended the lifespan of other policies that will not benefit the economy. The country is in dire need of tax reform, yet confusion reigns about what exactly this reform should entail. Congress now has an opportunity to reverse some of those mistakes and simultaneously lay the groundwork for fundamental tax reform.
