In this video interview with Joseph Deaux of The Street, Marc Gerson discusses the tax reform proposals within President Obama's 2014 budget. "I think over the last couple of years it's been widely viewed that Congress has been more proactive and more engaged on tax reform," Gerson said. "The interesting thing about this budget particularly from the business tax perspective is although most of the proposals are recycled from previous budgets, a lot of the proposals have been identified explicitly in the budget as items that should be used for what is called revenue-neutral business tax reform. It seems as if the Administration is at least thinking more about which proposals it has in its budget should in fact be used for future tax reform efforts."