Tax reform has recently been the subject of much debate in the political stratosphere. The tax system has been stigmatized due to a multitude of reasons which include corruption. Furthermore, tax reform is a very complex issue. Additionally, there have been numerous negotiations in Congress to pass some type of tax reform. Despite these talks, concrete action has remained stagnant. This topic clearly reflects the collective action principle and political principle due to the failure of tax reform negotiations and the results of various legislations. Taxes in the United States include payroll taxes, property taxes, sales taxes, and a multitude of others. These taxes may be imposed on individuals, business entities, estates, trusts, or other forms of organizations. In general, there is a lot of investigation into the current tax system. Due to endless loopholes, a receding economy and corruption, there has been widespread anger towards the current tax structure. As a result, the rich have managed to become even richer despite the economic crisis. Furthermore, many upper class taxpayers have found loopholes to avoid substantial taxation, otherwise known as tax evasion. (Stewart 2013) Tax evasion has grown over the years and with the national debt has become a major problem. Added to this is the intense complexity of the entire tax process. Addressing all the issues and problems regarding the tax structure is a meticulous and arduous process. With this in mind, politicians from both parties have sought to address individual issues within the fiscal paradigm. Since the United States has the highest corporate tax in the world, politicians have sought to change policy regarding corporate taxation. (Sullivan 2013) How to… middle of paper… Keep tabs on the political role of nonprofit organizations. New York Times. Retrieved November 26, 2013, from http://www.nytimes.com/2013/11/27/us/politics/new-campaign-rules-proposed-for-tax-exempt-nonprofits.html?ref=taxationStewart, J ( n.d.). High income, low taxes and never a bad year. New York Times. Retrieved November 1, 2013, from http://www.nytimes.com/2013/11/02/business/high-earnings-low-taxes-and-never-a-bad-year.html?adxnnl=1&adxnnlx=1385863264 -ZBd3pTWy+lg3uYPuT29gvw&_r=0Sullivan, M. (2013, September 18). US fiscal exceptionalism. Forbes. Retrieved December 3, 2013, from http://www.forbes.com/sites/taxanalysts/2013/09/18/us-tax-exceptionism/Weisman, J. (n.d.). Senator offers overhaul of corporate tax code. New York Times. Retrieved November 19, 2013, from http://www.nytimes.com/2013/11/20/business/senator-baucus-offers-bill-to-overhaul-corporate-tax-code.html?_r=0