id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-306	Martinez, Leo P.	Structural Impediments to Tax Reform: The Environment as Case Study	2022	31	.pdf	application/pdf	12923	737	53	The paper will move from the general to the specific, first highlighting the strengths and the weaknesses of the Code, and second, highlighting structural problems that affect tax policy. Moreover, the prospects for any substantial change in tax policy remain bleak.15 Politics, exemplified by both Norquist’s pledge and the “Shakedown” game theory, undoubtedly affect (and largely inhibit) governmental action to reform tax policy.	cache/ftr-306.pdf	txt/ftr-306.txt