Member Statements:
Max Baucus, MT
Charles Grassley, IA

Witness Statements:

Daniel N. Shaviro, Wayne Perry Professor of Taxation, New York University School of Law, New York, NY

Michael Graetz, Justus S. Hotchkiss Professor of Law, Yale Law School, New Haven, CT 

Jason Furman, Director, The Hamilton Project, Brookings Institution, Washington, DC

Robert Carroll, Vice President for Economic Policy, The Tax Foundation, Washington, DC