VIRGINIA POSTREL: "How about a loophole-closing, rate-flattening 1986-style tax reform from the new Congress? It would be a lobbyist nightmare, and a repudiation of the Clinton administration’s zillions of tax credits for good behavior (extended by the Bushies). But if I squint really hard I can see it happening. Charles Schumer is talking the right way." Another interesting test of whether the Democrats have learned anything during their years in the wilderness.