Too often, major policy initiatives get framed as "either-or" propositions. This is understandable, given how politically driven the legislative process is. Portraying a potential reform as a stark choice between doing what's right, or supporting an alternative that's wrong, is a great way to instill party discipline and gain political advantage. It also ignores the reality that in most complex policy areas, following best practices usually incorporates more of a "both-and" approach, than the politically favored "either-or." A tax systems should incorporate revenue sources that promote both: tax fairness, by responding to ability to pay; and fiscal stability, by ensuring revenues don't fall too precipitously during poor economic cycles. This isn't a cause of "either-or," but rather "both-and."