dr. eleanor bush cuts. a david and jones -- senior fellow at the hoover institute at stanford university. he is a world-renowned expert in a number of areas but especially technician having served on tax for spirit he has a bachelor's degree from washington university in st. louis and a phd from washington university. please join me in welcoming dr. alan bush cut. [applause] alan and i will engage in a little bit of a discussion here and then open it up for questions. first of all i would like to welcome david to our tax reform talk show. we don't have a live band but if you want to play some games then i'm open. so let's get this thing kicked off. and your seminal book you wrote that economists and politicians of all persuasions agree on three main points. the federal income tax is not simple. to come the federal income tax is not costly in the federal income tax is not there. can you elaborate this points for us? >> share. for those of you who may be interested or haven't seen any other we've done for thi