Marc Gerson was quoted regarding differences between presidential party platforms as they relate to tax reform following the 10th Annual Miller & Chevalier and National Foreign Trade Council (NFTC) Tax Policy Forecast Survey findings. According to Gerson, the difference comes down to the way the parties conceive of tax reform. "I think a principal motivating factor with Republicans is to lower rates," he said. Among Democrats, he added, "I don't get the sense that there is a kind of unified goal with respect to tax reform. There's kind of a discussion about income inequality, using revenue for other [spending programs] ... but there doesn't seem to be a unifying theme.