REMAKING A MESS

I believe the best tax rate is the one that's the lowest possible for the greatest number of Americans. The way to get rates down without increasing the deficit is by eliminating loopholes that benefit a few and leave the rest of us paying higher taxes than we otherwise would have to pay.

A decade ago, Republicans and Democrats were able to set aside traditional politics and pass a tax-reform bill based on the basic principles of fairness, simplicity and efficiency. It appealed to Republicans because it lowered rates, and to Democrats because it eliminated loopholes. Tax reform, in defiance of...