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Congresswoman Ellmers knows that job creation needs to be the goal of any tax reform discussion. The current tax system doesn’t work because it is not fair, equitable, or transparent. The complexities of the system distort economic behavior in ways that create incentives for people to behave in ways that are bad for our economy - like corporate tax policies that encourage corporations to stockpile cash overseas rather than bringing it home to reinvest. As we embark on the process of looking at comprehensive tax reform, these are the core values she will be using to evaluate the proposals that will be put forward.