Most years, Tax Day is marked by familiar complaints that taxes are too high for the middle class and a general sense among the public that wealthy people and corporations should pay more, writes Joe Kennedy in Forbes. This prevailing sentiment is basically right when it comes to the rich and fundamentally wrong when it comes to corporations. But that has long been a moot point, because nothing much tends to come of the annual grumbling. Indeed, three decades have passed since Congress last overhauled the federal tax code. This year could be different, however. Tax Day arrives April 18 against the backdrop of a serious debate in Washington about the need for tax reform that will spur broadly beneficial economic growth. There is reason to hope something could be done before next Tax Day. But what shape should it take?