Mickey Kaus explains why Republicans back overhauling the tax code before each election:

(I)s it a reflection of the GOP need to shake contributions out of the business community before the election? It’s not just that talk of new tax cuts gets business lobbyists salivating. It also terrifies them, as in, “My God, they’re planning to redo the whole tax code. I better protect my company’s position by staying on the right side of these people.” “Fundamental” tax reform is, as they say in California, a “juice bill.” It’s highly unlikely to happen — especially with a one-vote Senate majority — but in the meantime it lets politicians of both parties extract otherwise unobtainable contributions.