Significant tax reform in the US is normally difficult because:

Question

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Significant tax reform in the US is normally difficult because interest groups fight hard to keep tax rules that favor them. The current tax system has a lot of rules that favor different interest groups. If you dramatically change the system, then those interest groups may lose their tax privileges. Therefore, interest groups fight very hard to keep the tax code essentially the same. Given the money and number of votes that interest groups can provide, politicians are generally reluctant to make some interest groups angry.

Significant Tax Reform in the US Is Normally Difficult Because