Taxes, Philosophy and Reform: Two Conversations With Milken Institute Review Authors

At the Milken Institute Review Panel, Len Berman of the Urban-Brookings Tax Policy Center and Reihan Salam of *National Review* delivered distinct analyses on US tax reform and conservative political strategy. Berman argued that structural polarization and a lack of bipartisan trust currently block comprehensive tax overhauls, proposing revenue-neutral shifts such as Value-Added Taxes and inheritance taxes to replace the current estate tax system. Simultaneously, Salam advocated for "reform conservatism" as a pragmatic framework that utilizes federalism, skills-based immigration, and market-based healthcare solutions to build coalitions rather than pursuing ideological purity.