Learning to Love Form 1040
eBook - ePub

Learning to Love Form 1040

Two Cheers for the Return-Based Mass Income Tax

  1. English
  2. ePUB (mobile friendly)
  3. Available on iOS & Android
eBook - ePub

Learning to Love Form 1040

Two Cheers for the Return-Based Mass Income Tax

About this book

No one likes paying taxes, much less the process of filing tax returns. For years, would-be reformers have advocated replacing the return-based mass income tax with a flat tax, federal sales tax, or some combination thereof. Congress itself has commissioned studies on the feasibility of a system of exact withholding. But might the much-maligned return-based taxation method serve an important yet overlooked civic purpose?

In Learning to Love Form 1040, Lawrence Zelenak argues that filing taxes can strengthen fiscal citizenship by prompting taxpayers to reflect on the contract they have with their government and the value—or perceived lack of value—they receive in exchange for their money. Zelenak traces the mass income tax to its origins as a means for raising revenue during World War II. Even then, debates raged over the merits of consumption-based versus income taxation, as well as whether taxes should be withheld from payroll or paid at the time of filing. The result is the income tax system we have today—a system whose maddening complexity, intended to accommodate citizens in widely different circumstances, threatens to outweigh any civic benefits.

If sitcoms and political cartoons are any indication, public understanding of the income tax is badly in need of a corrective. Zelenak clears up some of the most common misconceptions and closes with suggestions for how the current system could be substantially simplified to better serve its civic purpose.

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Yes, you can access Learning to Love Form 1040 by Lawrence Zelenak in PDF and/or ePUB format, as well as other popular books in Law & Taxation. We have over one million books available in our catalogue for you to explore.

Information

Topic
Law
Subtopic
Taxation
Index
Law

Table of contents

  1. Cover
  2. Copyright
  3. Title Page
  4. Contents
  5. One: Tax Returns and Fiscal Citizenship
  6. Two: What’s So Special about a Return-Based Mass Tax?
  7. Three: Tax Protests, Tax Resistance, and Tax Cheating
  8. Four: Tax Expenditures and Fiscal Citizenship
  9. Five: The World War II Origins of the Return-Based Mass Income Tax
  10. Six: The Return-Based Mass Income Tax in Popular Culture
  11. Seven: Simplify, Simplify
  12. Notes
  13. Bibliography
  14. Index