Consensus Without a Deed
Part II of II · Tax reform as a question of governance. Not which reform, but why a system cannot carry out the reform it agrees on
Part II of a two-part series. For a quarter-century tax reform has been misdiagnosed as a design question; it is a governance question about implementation. Along Moore's strategic triangle: an executor that cannot carry the reform, bought consent that has not been reserved, a horizon of two cabinets the political culture no longer delivers, and an anchoring question that must be put not to the system but to the reform itself.