The Government Accountability Office (GAO) has released a report assessing the pros and cons of tax reform proposals. The report, "Understanding the Tax Reform Debate: Background, Criteria, and Questions," states "Long-term budget simulations by GAO, the Congressional Budget Office, the Office of Management and Budget, and nongovernment analysts show that absent policy changes, the federal budget is on an unsustainable path." The GAO recognizes that a change in tax policies will put us on a more sustainable fiscal path, and while this report does not offer any new policy ideas, it does give a thorough run-through of how the current tax system works and criteria for a good tax system, as well as issues that may arise when transitioning to a new tax system.