In this article, Marc Gerson and Catherine Schultz of the National Foreign Trade Council discuss the results of the 2013 Tax Policy Forecast Survey. The results of the survey indicate that the leading concern of business tax executives is that Congress could enact revenue offsets to fund other legislative initiatives, rather than to fund changes to make the U.S. tax system more competitive. Tax executives also feel that fundamental tax reform is a top priority, but expressed greater doubt than in prior years that such reform will be enacted in the near future.