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Max Baucus (D-Mont.) said a key component of tax reform would be a level playing field for employers.
WSJ: Congress Looks at REIT Tax Exemption
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That is why Cut, Balance and Grow also phases out corporate loopholes and special-interest tax breaks to provide a level playing field for employers of all sizes.
WSJ: Rick Perry: My Tax and Spending Reform Plan
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And pro-growth tax reform, by lowering rates for all Americans while closing loopholes that primarily benefit the well off, can eliminate unfairness in the tax code and ensure a level playing field for all.
WSJ: Paul Ryan: The GOP Budget and America's Future
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So we think that this is part of simplifying the tax code, making it more of a level playing field, so that all companies are treated the same.
WHITEHOUSE: Press Briefing
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"Online and mail-order retailers should collect sales tax at the point of purchase, too, so there will be a level playing field, " says Jason Brewer, a spokesman for the Retail Industry Leaders Association, which includes nine of the 10 largest merchants.
WSJ: Get Ready For the Online Sales Tax
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Simplifying the code means regular families will be on a level playing field with those who can afford high-price tax advisers.
WSJ: Max Baucus and Dave Camp: Tax Reform Is Very Much Alive and Doable
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This new legislation is considered a way to level the playing field, since physical shop fronts are required to collect state sales tax for the state where they are located.
FORBES: Marketplace Fairness Act Adds Automation to Tax Confusion