How To Simplify the Crazy Tax Code

Down with the income tax! A growing number of economists say the U.S. needs a consumption levy that rewards thrift and enterprise and cuts down on those maddening forms

AMERICANS HAVE ALWAYS HATED taxes, from the Boston Tea Party to "Read my lips." But this year -- this week -- the nation's enmity carries a new emphasis. Taxpayers are angered not only by how much they pay but also by how little the other guy pays, by the sense that the system is somehow corrupt, and by the reality of just how complicated the tax codes are. A poll conducted late last month by the New York Times and cbs found that 59% of Americans considered the federal tax system to be unfair.

Their feelings are aggravated by the growing...

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