mr. barthold.tor hines. >> dot committee is looking into the business tax issues because the census currently faced tax burdens and peace tax burdens somewhat distort and as a result create fewer economic opportunities for the american workers. the challenge that faces the following. if you want to enact a reform that is revenue neutral in the business sector, it is going to be impossible to know where the business tax burden very much. that is pretty much obvious because if you are -- if you implement a reform that is revenue neutral it will not greatly change the average tax rate businesses face. so there is good that can be done by the revenue neutral reform but let's be clear that there's a limit to how effective that is going to be. any event that is revenue neutral to lower the taxes and raise the tax on others and as a result the greatly changes the burdens. in the strains of the revenue neutrality we are ready for any business tax set up. there are smarter ways to tax the business income. t

mr. barthold.please proceed. >> thank you, members of the committee for today's hearing, chairman hatch and senator wyden have asked me to briefly review some of the tax revoou issues. my colleagues prepared for you more detailed background information that was released last friday in our joint committee document. it's important to remember that in assessing any tax system or reform, there's four key dimensions. that we always look at. first, does the tax system promote economic efficiency? does the tax system promote economic growth? is the tax system fair? anded a min strbl both for the taxpayer and the internal revenue service? there may be other policy occurs where we fit in the picture, but invariably, it's the case that these different policy goals are in conflict. policy designed to promote economic neutrality, may conflict with fairness. and so, those were issues that the business working group was always grappling with when thinking about the issues before them. some of the proposals under

mr. barthold, i had questions for you, and we've run out of time. we'll get those separately. this has been a very interesting hearing from my left to the right here. and i really personally appreciate the time that you've given. i just wish we had more time. but we have three votes on and i guess we're going to have to recess until further notice. thanks so much for being here. . >>> former virginia senator macdonnell is facing penalties. the case is under appeal in the supreme court which will decide whether it was fair to classify the former governor's actions as accepting bribes. you can hear oral argument to the case later today at 7:45 p.m. eastern on c-span. later this evening, a look at the influence of william shakespeare on the 400th anniversary of his death. the folger shakespeare library in washington, d.c. recently paid tribute to the famous playwright. you can watch that program tonight at 9:00 eastern on c-span. >>> it's known as one of washington's premier events, bringing together government officials, members of the press and hollywood stars. c-span has live

mr. barthold five questions for you about i have run out of time. this is an interesting hearing from my left to the right here and i appreciate the time you give and did i just wish we had more time. we have three votes and i guess we will have to recess until further notice. thanks so much for being here. [inaudible conversations] [inaudible conversations] [inaudible conversations] [inaudible conversations] [inaudible conversations] c-span's "washington journal" live every day with news and policy issues that impact you. coming on wednesday morning "washington journal" will spotlight realclearpolitics political news and polling web site. i guess include tom bevan's co-founder of real clear media group and carl cannon executive order -- real clear politics. our c-span campaign 2016 plus continues to travel across the country to honor winners from this ear studentcam competition. today to senators discuss the constitutional role of the u.s. senate and confirming judicial nominees including nominees to the supreme court. democrats patrick leahy and r