While tax reform and, more particularly, tax simplification are popular topics for articles, cocktail party discussions and campaign speeches, the obvious obstacle to fulfillment is rarely discussed ("Advocates stir tax reform pot," Accounting Today, Sept. 6-19, 2004, p. 1).
If the political purpose of taxes is to produce revenues for government operations, then simplification is easily accomplished. Just divide the necessary revenue by the selected tax base and, presto, you have a flat tax rate.
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