We are hearing a lot about tax reforms from candidates, but not much on specifics that are really needed. For example, saying you want a 25% or 28% corporate rate is specific, but that is just the tip of the iceberg. The rest of the iceberg (I guess the part under the water) are the details of HOW you get to a revenue neutral, lowered rate? And another related and difficult question is what additional measures you might add if corporate rates are a lot lower than the top individual tax rate (to prevent income shifting).