NEW YORK (Reuters) - U.S. Treasury Secretary Jack Lew said on Wednesday that the United States is committed to ending a policy of "too big to fail" where large institutions receive considerable government assistance if they get into trouble.

At the CNBC Institutional Investor Delivering Alpha Conference, Lew also said the deadline for the U.S. debt limit is artificial and urged Congress to do its job and pay its bill.

At a time when the country is grappling with tax reform, the Treasury secretary said "tax reform would be a good thing."

(Reporting By Svea Herbst-Bayliss; Editing by Chizu Nomiyama)