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February 07, 2010 03:58 PM

“Sadists who were trying to be nice”

by Roger Kimball, from Roger's Rules


“Sadists who were trying to be nice”: that’s George Will’s characterization of the folks who devised the current tax system.  “Every wrinkle in the code was put there to benefit this or that interest,” Will notes:  that’s the “trying to be nice” part. But  “since the 1986 tax simplification, the code has been recomplicated more [...]


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