Comment on Leonard E. Burman, "a Blueprint for Tax Reform and Health Reform" (Response to Article by Leonard E. Burman in This Issue, P. 287‪)‬

Leonard E. Burman's tax and health care reform proposal (1) would he a considerable improvement over the policies that are likely to prevail in the absence of reform. Unlike many proposals put forward by candidates and others, Burman's proposal is largely responsive to the long-term fiscal realities confronting the United States and respects budget constraints. Notably, he suggests an efficient revenue source to replace part of the inefficient income tax. His proposal has some limitations, however, and pays insufficient attention to the need to restrain entitlement spending growth. I. THE NEED FOR REFORM