“Anger at the IRS for the complexity of the tax system is misplaced,” says Senior Fellow Bill Gale in this podcast. “The IRS does not legislate the tax code; Congress does. And if the tax code is complicated, that is Congress’s fault.” Gale, co-director of the Urban-Brookings Tax Policy Center, explains one reason why the complicated tax code might be a good thing. Gale also addresses a variety of issues, including: what tax reform means; whether reform is good for economic growth; what are meant by a flat tax and consumption tax; and political rhetoric about abolishing the IRS. "You can argue about whether you want lower taxes or higher taxes, but I don’t think there should be an argument about whether we want an effective enforcement agency. It’s just a good government thing." - Bill Gale Show Notes: Urban-Brookings Tax Policy Center How do IRS budget cuts affect taxpayers and the tax system? (event w/ IRS Commissioner Koskinen) Rubio-Lee hints at tax reform's troubling direction Tax Policy in 2014: Two Developments That May Set The Table For the Future Subscribe to the Brookings Cafeteria on iTunes, listen on Stitcher, and send feedback email to [email protected].