"There is an emerging consensus among the public policy community, members of Congress, and the public that our current tax system is broken and needs to be scrapped and replaced with a system that is fair, simple, low, and honest. This growing consensus centers around the belief that the current tax code is complex; inhibits saving, investment and job creation; imposes a heavy burden on families; and pollutes Washington's political culture. It cannot be fixed or replaced. It must be scrapped."