Martin A. Sullivan (Tax Analysts), To Hell With Tax Reform — For Now, 133 Tax Notes 509 (Oct. 31, 2011):

I hate to drag you away from your fascination with Herman Cain’s 999 plan and Rick Perry’s flat tax, but if we are going to make real progress, we can’t fixate on every overhyped, half-baked tax slogan that comes along. Sooner or later we must get back to basics. Here’s the main question: Should taxes be cut, raised, or reformed without changing overall revenue? The answer is that taxes should be cut in the short term, raised after we are clearly out of our cyclical downturn, and then reformed only after we have settled on the magnitude of tax increases needed for deficit reduction.

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