style="overflow: hidden; color: #000000; background-color: #ffffff; text-align: left; text-decoration: none; border: medium none;">Sooner or later the American tax code will be reformed. Probably sooner. Raising revenue will be the main motivation, but at a time of sharply increasing economic polarisation issues of fairness will be prominent too. There are also legitimate concerns about the complexity of current tax rules and their adverse effects on the economy.