panel of health and policy experts at the Employee Benefit Research Institute's 79th policy forum held in Washington, DC …

, so that tax reform will be most successful where a space is created in the political process for experts to do their work …. Yet, it is clear that tax reform processes dominated by experts may also fail. This paper attempts to develop a theory of … the role of tax experts that can help explain the more complex and situated outcomes of tax reform processes. The paper …