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Steven Malanga

The simpler the tax system is, the better, otherwise it quickly become a vehicle for social engineering or other schemes (through the use of things like tax deductions and tax credits), rather than simply a way to raise revenues for the government.

Naturally, every government program, especially one as large as a tax system, influencing everybody, is going to have some unintended consequences because it’s impossible for the average person or even the average genius to understand and predict all of the different ways that a program will change the entire society. But a simpler tax system, by virtue of the fact that it has fewer working components is likely to produce fewer unintended consequences.

Contributing editor of City Journal and Manhattan Institute senior fellow, Steven Malanga