Joel Slemrod is a Professor of Economics at the University of Michigan and the Paul W. McCracken Collegiate Professor of Business Economics and Public Policy at the Stephen M. Ross School of Business at the University of Michigan... (wikipedia)
If we don't anything, 29 million Americans are going to have to pay it next year.
Things that some people have come to view as income and are used to being taxed on would not be taxable anymore.
They take away a lot of the deductions and credits that people have gotten used to, and we know that losers cry louder than winners sing.
It's really impossible to argue that this tax bill simplifies the tax system. It's because of the accumulation of tax bills like this the tax code is as complicated as it is now.