The IRS code has become so complex, particularly as to taxation of the wealthy, that identifying, let alone addressing code problems is nearly impossible. Start fresh with a new code that taxes all income from whatever source derived at the same rate. Put in the deductions, credits and exemptions that we know work well, like the dependent child exemption, earned income credit, home mortgage deduction (with limits) and the charitable deduction. Leave out the many thousands of complex classifications designed to save the wealthy from paying their fair share. Include as a code provision that it can only be amended by congressional action on a single amendment at a time; no changes by riders on other bills, burying an amendment in a blizzard of other legislation, and so on.
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