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100 Million Unnecessary Returns – A Simple, Fair, and Competitive Tax Plan for the United States - Yale Scholarship Online
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100 Million Unnecessary Returns: A Simple, Fair, and Competitive Tax Plan for the United States

Michael J. Graetz


To most Americans, the United States tax code has become a vast and confounding puzzle. In 1940, the instructions to the form 1040 were about four pages long. Today, they have ballooned to more than a hundred pages, and the form itself contains more than ten schedules and twenty worksheets. The complete tax code totals about 2.8 million words—about four times the length of War and Peace. The author of this book maintains that America's tax code has become a tangle of loopholes, paperwork, and inconsistencies—a massive social program which fails tests of simplicity and fairness. More important, ... More

Keywords: tax system, tax code, loopholes, economy, income tax, government revenues, health care, pensions

Bibliographic Information

Print publication date: 2008 Print ISBN-13: 9780300122749
Published to Yale Scholarship Online: October 2013 DOI:10.12987/yale/9780300122749.001.0001


Affiliations are at time of print publication.

Michael J. Graetz, author