The reason why all those accounting system sales reps vying for our business never got a sale is that they never addressed our fear of the regressive stage of change.

FORBES: 3 Keys to Competing

Any realistic, practical plan to limit tax expenditure cuts to a high-income group would require a phase-in of the cuts or other accommodations, which would add to marginal tax rates, reduce the potential revenue gain, and make the resulting tax change more regressive.

FORBES: TPC Responds: Feldstein's Analysis Doesn't Refute TPC Findings, It Confirms Them

As a result, we try to ring out the risk by looking for an evolutionary change model that skips over the regressive stage.

FORBES: 3 Keys to Competing

It is not change per se that people fear but more specifically they fear that the regressive stage will become permanent.

FORBES: 3 Keys to Competing