A final concern is whether simplification efforts such as Neal's and Houghton's would be overridden by special interests once they begin to attract attention. If equity and efficiency concerns became ignored altogether, then simplification would not be worth the price. So far, however, these simplification efforts have not been overtaken by special interests, and the members involved have appealed to outside sources such as the New York State Bar Association, which has long been known for putting together nonpartisan analyses even when they go against the interests of clients of members of that bar. It is refreshing to see basic tax reform legislation being developed this way. In our media era, it is often hard to get attention for the basic art of governing and to those more nitty- gritty policy changes that simply help government function more efficiently and openly.
Hope springs eternal.
Maybe tax simplification is not dead after all.