“Anger at the IRS for the complexity of the tax system is misplaced,” says Senior Fellow  in this podcast. “The IRS does not legislate the tax code; Congress does. And if the tax code is complicated, that is Congress’s fault.” Gale, co-director of the Urban-Brookings Tax Policy Center, explains one reason why the complicated tax code might be a good thing. Gale also addresses a variety of issues, including: what tax reform means; whether reform is good for economic growth; what are meant by a flat tax and consumption tax; and political rhetoric about abolishing the IRS. "You can argue about whether you want lower taxes or higher taxes, but I don’t think there should be an argument about whether we want an effective enforcement agency. It’s just a good government thing." - Bill Gale Show Notes:  (event w/ IRS Commissioner Koskinen) Subscribe to the Brookings Cafeteria on , listen on , and send feedback email to .