On Wednesday, the Senate Finance Committee held a hearing to hear from economists and public policy professors on the context of comprehensive tax reform. Chairman Orrin Hatch (R-Utah) asked witnesses about integrating corporate and individual income taxes into a single level of taxation. Ranking Member Wyden (D-Ore.) focused his questions on simplifying tax paperwork and funding for infrastructure. Expert witness Laura Tyson, who served as head of President Clinton’s Council of Economic Advisers, told the Finance panel that Congress should maintain accelerated depreciation, as well as others that “actually enhance new investments.”