Marc Gerson comments on the 2013 Tax Policy Forecast Survey conducted by Miller & Chevalier and the National Foreign Trade Council. The survey shows that only a small number of responders think that tax reform will be enacted in 2013, which is a sharp decline from last year's survey. More than 40% of respondents believe that tax reform will not be enacted until after 2015, if ever.

"Respondents this year express deep concern and doubt over the future of tax policy in 2013," Gerson said. "The focus on revenue offsets and the uncertainty regarding fundamental tax reform presents a very challenging environment for taxpayers this year."