Clearly, under present law, the higher income folks benefit the most from those two aspects of the tax code.

The majority of the benefit from the present treatment of mortgage-interest deduction goes to the very high income.

We're getting focused on the income tax as a base.

Both plans restructure tax benefits ... and make these benefits fairer by ensuring they are available to all taxpayers - not just the 35 percent who itemize.

In income tax, there is no case for amnesty.

The tax code can be used to eliminate the toll booths on the information superhighway.