alexis de tocqueville has written eloquently and persuasively about the important of the types of institutions to the success of a free society. third is to help preserve life liberty and property and further the cause of fairness and justice for tax system should impose no unreasonable burden and apply consistently to all americans a special privileges for none. also respect taxpayer rights to due process. three papers have been made available to you today and those of you watching either a beast man or the webcast, the papers are for everyday equivalency result in equivalent to the proposals. the second is a tax reform primer for the 2016 presidential candidate and they walk through the design choices anyone developing tax reform must confront. third is how congress should reform business taxes and looks in detail at the issue of how we should tax business and proposes both intermediate and long-term recommendation. all three papers are available on our website. let me quickly introduce their speakers. first we have got your dan mitchell senior fellow at the cato institute. he was a senior f