Tax reform affects many areas of policy--children, charitable contributions, federal policy toward states and localities, health care, retirement policy, and business--to mention only a few. Tax reform cannot dodge these important issues, but must come to grips with how each of these areas of policy should be treated under a reformed system. In this powerpoint testimony, Gene Steuerle outlines many of the ways that current policies violate norms of simplicity, fairness, and efficiency and suggests possible means of improvement.