LEADER 03184nam 2200625 a 450 001 9910779137103321 005 20230725060445.0 010 $a0-300-15019-9 024 7 $a10.12987/9780300150193 035 $a(CKB)2550000000104958 035 $a(StDuBDS)BDZ0022168142 035 $a(SSID)ssj0000736164 035 $a(PQKBManifestationID)11433424 035 $a(PQKBTitleCode)TC0000736164 035 $a(PQKBWorkID)10767433 035 $a(PQKB)10033896 035 $a(StDuBDS)EDZ0000157717 035 $a(MiAaPQ)EBC3420899 035 $a(DE-B1597)484875 035 $a(OCoLC)865160087 035 $a(DE-B1597)9780300150193 035 $a(Au-PeEL)EBL3420899 035 $a(CaPaEBR)ebr10579298 035 $a(OCoLC)923598927 035 $a(EXLCZ)992550000000104958 100 $a20070601d2010 uy 0 101 0 $aeng 135 $aur||||||||||| 181 $ctxt 182 $cc 183 $acr 200 10$a100 million unnecessary returns$b[electronic resource] $ea simple, fair, and competitive tax plan for the United States : with a new introduction /$fMichael J. Graetz 205 $aPbk. ed. 210 $aNew Haven [Conn.] $cYale University Press$dc2010 215 $a1 online resource (1 online resource (xiii, 261 p.) )$cill 300 $aBibliographic Level Mode of Issuance: Monograph 311 $a0-300-12274-8 311 $a0-300-16457-2 320 $aIncludes bibliographical references and index. 327 $apt. 1. Why we need tax reform -- pt. 2. Funding a competitive America. 330 $aTo 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. In this intriguing book, Michael Graetz maintains that our tax code has become a tangle of loopholes, paperwork, and inconsistencies-a massive social program that fails tests of simplicity and fairness. More important, our tax system has failed to keep pace with the changing economy, creating burdens and wastes of resources that weigh our nation down.Graetz offers a solution. Imagine a world in which most Americans pay no income tax at all, and those who do enjoy a far simpler tax process-all this without decreasing government revenues or removing key incentives for employer-sponsored health care plans and pensions. As Graetz adeptly and clearly describes, this world is within our grasp. 517 3 $aOne hundred million unnecessary returns 606 $aIncome tax$xLaw and legislation$zUnited States 606 $aTaxation$xLaw and legislation$zUnited States 615 0$aIncome tax$xLaw and legislation 615 0$aTaxation$xLaw and legislation 676 $a343.7305/2 700 $aGraetz$b Michael J$0122984 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910779137103321 996 $a100 million unnecessary returns$93787259 997 $aUNINA