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Leonard E. Burman's tax and health care reform proposal would be a considerable improvement over the policies that are likely to prevail in the absence of reform. Unlike many proposals put forward by candidates and others, Burman's proposal is largely responsive to the long-term fiscal realities confronting the United States and respects budget constraints. Notably, he suggests an efficient revenue source to replace part of the inefficient income tax. His proposal has some limitations, however, and pays insufficient attention to the need to restrain entitlement spending growth.

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Alan D. Viard is a resident scholar at AEI.