Comment: Tax Restructuring in Peoria, Illinois: Food for Thought

There has been much discussion in recent years concerning the apparent lack of acceptance of many MS/OR studies. A number of reasons have been proffered for this lack of impact, but one possible explanation has not received much attention. Perhaps we have become so immersed in our sophisticated models that we often fail to see the infeasibility (moral, social, or otherwise) of our proposed solutions. A recent paper in this journal provides a prime example supporting this contention.