I don't know the ins and outs of making policy work, nor how robust and innovative 'tax reform' can actually be - but as a conservative who doesn't like the idea of raising taxes because of the government's clearly demonstrated excellence at wasting those revenues, building up debt, using it to essentially buy votes through pork barrel politics and all in all just in general hurting the country - despite that, I don't know why it is some enterprising Republican doesn't put forward an offer that stipulates that in return for cutting spending and reining in entitlements, the GOP will agree to a tax increase with the understanding that that tax will be a specific surcharge and that the revenues from it will be used for no other purpose than to reduce the debt; and then once the debt is brought down to an acceptable level the tax will be voided - in effect, almost like a specially targeted 'war tax'. To me that's reasonable and counters the liberal charge that refusal to consider tax increases is example GOP extremism - don't know if it's at all feasible, but personally, as a fiscal conservative, I'd have no problem paying a tax like that, especially if smaller government were part of the deal.