I think the issue is that there have been more changes, and they do layer them on top. I think that's the issue.
We were talking about interest deductibility last week with a group and there are three or four different sets of rules that apply when you're talking about international interest deductions. Rather than putting different rules on top of each other, does it make sense to go back and look at it from the beginning?
I look at it almost like computer software: If you keep adding different layers of programming on top of the old, eventually it breaks down. I think what we need to do is reboot the tax system and start from scratch and see what makes sense.