Huffington Post op-ed:  The Relative Transparency of Tax Rate Reform, by
William E. Foster
(Washburn):

Although tax deduction caps are likely to be enacted as part of any
political compromise before the end of the year, rate changes are far
more transparent and ought to be a significant component of any reform.
The White House and Republican congressional leaders clearly are divided
on the prospect of raising or lowering tax rates.

With split partisan control of federal political offices, it seems unlikely that any significant modification to the current rate structure is in the cards. However, there appears to be bipartisan support
for limitations on deductions for high-income individuals. Although
broadening the tax base by making more income subject to tax (by, e.g.,
limiting deductions) is a sound and effective revenue raising maneuver,
the impact on individual taxpayers is obscured compared to rate changes.

It is not surprising, then, that politicians can reach compromises on
deduction limitations rather than rates. The simple fact is that rate
changes and their concomitant effects are too transparent for partisans
to concede. Generally speaking, people understand the significance of
their top marginal tax rates, but are less likely to thoroughly analyze
the consequences of reduced deductions. …

Congress’s ability to compromise on less transparent tax reform, but not
tax rates, suggests that maybe taxpayers aren’t intended to understand
the consequences of such reform.

(Hat Tip: Francine Lipman.)