Tag: tax reform
Tax Tinkering

It appears the Congress is getting closer to passing a tax reform bill.  While there are differences between the current House and Senate versions, they are close enough that it is easy to  see that they can be reconciled and tax reform legislation can be passed this year. Reform on the individual income tax…
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Adam Smith on Tax-Regime Uncertainty

As Congress and the President consider yet another set of “reforms” for the federal income tax code, taxpayers should encourage them to heed the words of one of the first and greatest economists. In Book V, Chapter II, Part II of The Wealth of Nations (Modern Library, Cannan ed., p. 778), Adam Smith wrote…
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The Myth of Fair or Easy Taxation

We can expect to hear calls around this time for tax reform. Some say we need to make the tax code so simple that you can fill out your return on a postcard. Looking at the 1040 forms going back to 1913, it appears as though the Income Tax form was never that simple….
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