In this article, Marc Gerson and Catherine Schultz of the National Foreign Trade Council discuss the results of the 2013 Tax Policy Forecast Survey.  According to the survey, one of the leading concerns of business tax executives is that Congress could enact revenue offsets to fund other legislative initiatives rather than funding changes to make the U.S. tax system more competitive.  Respondents were particularly concerned about the use of revenue offsets impacting the U.S. taxation of their international operations in this context.