we have other companies out there that operate food and drug comoros in the u.s. but the same principles mr. duke mentioned apply the and create some competitive challenges. stomachs before. my time is expired. thank you. >> senator conrad? >> thank you mr. chairman and thank you very much for holding this hearing. i think it's so important. i was part of the fiscal commission as was the chairman of the committee. i've been part of the group of six. both of them concluded you've got to have fundamental tax reform to broaden the base, to lower their rates and help us to be more competitive at the same time to raise some additional revenue to couple with entitlement reform and to couple with domestic spending reductions in order to get our debt down. that is the fundamental framework of the fiscal commission and the group of six. i just would like quickly to ask each of you those that fundamental framework make sense to you mr. duke? >> the fundamental free-market the debt reduction and fiscal responsibility certainly makes sense, and the comprehensive corporate tax