Tax reform is a real must-do

House Speaker Paul Ryan will make the case for tax reform on Tuesday. Different factions of the House caucus disagree about what shape this should take, and the Senate has several different plans. The White House doesn't have a plan yet.

But an army of lobbyists stands ready to defend every carveout that shields their clients profits from taxes, pushes unwilling consumers to buy what they're selling, or simply complicates things so much that their clients will need an army of lobbyists and lawyers.

This is a daunting battlefield for Ryan and the GOP to fight on. But they must do so. Five months into a period of unified government, Republicans have no significant legislative accomplishments, and their other major goal, repealing and replacing Obamacare, is on an ugly path.

They must pass tax reform.

Ryan's plan, written with Ways and Means Chairman Kevin Brady, has its strengths. Nearly doubling the standard deduction for individuals is a simple and elegant reform. It cuts taxes for almost all who pay income tax, simplifies filing, and reduces the distorting impact of tax carveouts such as the mortgage-interest deduction.