The first conflict is that Trump mostly just wants to cut taxes, while House Speaker Paul Ryan wants to rebuild the tax code while raising the same amount of money to keep deficits from growing. Ryan’s A Better Way plan would move the U.S. toward a tax on consumption rather than income. It “would be the most substantial tax reform since the original enactment of the income tax in 1913,” writes University of Chicago Law School professor David Weisbach in a new paper. A key aspect is border adjustment, which would level the playing field for American producers by taxing just what’s sold in the U.S., whether domestic or imported.

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