to go on record in favor of tax reform. In May 1995, Dole and House Speaker Newt Gingrich established a 14-member panel to study possible changes to the nation's present tax system. The panel, known as the National Commission on Economic Growth and Tax Reform, was headed by Jack Kemp. The recommendations, released by the Kemp Commission in January 1996, endorsed a flat tax, although few details were offered about such a proposal. The Kemp Commission declared, "We believe the current tax code cannot be revised, should not be reinvented and must not be retained. Therefore, the commission is unanimous: It is time to throw out the 7-million word mess of tax laws and regulations and begin anew" (Kemp, 1996, p. 255).
Although Bob Dole co-chaired the Kemp Commission, he has shied away from endorsing a flat tax. Instead, Dole's political platform emphasizes the need to balance the budget. Despite lack of support from Dole, Republican legislators insist that the flat tax will remain in the spotlight. Although Dole is seeking to marginalize the impact of radical tax reform for 1996, he admits that it will be a key issue for the next presidential administration, "There is no doubt that tax reform will be one of the major priorities of the next Congress and the next president" (Talk, 1996, p. 256).
Dole's name has been associated with tax increases as well as tax reform. In 1981, the Economic Recovery Tax Act (ERTA) was passed giving tax breaks to businesses, cutting individual taxes, and lowering taxes on capital gains. In 1982, with the country in a severe recession, Senator Dole sponsored the Tax Equity and Fiscal Responsibility Act (TEFRA) which reversed some of the 1981 tax breaks.
In contrast to Dole, President Bill Clinton has always been associated with tax increases. In 1993, Clinton called for an increase in the 31 percent top income tax bracket to 36 percent for couples with taxable incomes of $140,000-$250,000 an...