So, if we are really interested in serious tax reform, here are some suggestions. Unless you have no use for roads, bridges, hospitals and parks, and obtain no benefit from the security our police and armed forces provide, then you should pay taxes. Americans pay less tax than most of the rest of the world in terms of overall tax burden, but we certainly complain more. If our code made more sense, perhaps we would complain less. The basic principle is simple — broad base, low rates. Everyone pays something. And if everyone pays and there are no special classes, everyone pays less, and returns are much simpler. Wealthy citizens should pay at a higher rate than citizens who are less well-off. If the disparity of wealth in this country were not so great, our tax code would not have to be so progressive. We need a tax code that fairly taxes our nation’s wealth, so if the top 25 percent of our earners account for two-thirds of the nation’s income, our tax policy must reflect that.