The United States tax system is in complete disarray. Republicans and Democrats agree that the current tax code is complex, unfair, and costly. The income tax system is so complex; the IRS publishes 480 tax forms and 280 forms to explain the 480 forms (Armey 1). The main reason the tax system is so complex is because of the special preferences such as deductions and tax credits. Complexity in the current tax system forces Americans to spend 5.4 billion hours …showed first 75 words of 2412 total…

…showed last 75 words of 2412 total…D.C.: Regnery Publishing Inc, 1996. Mitchell, Daniel. (2) Making Sense of Competing Tax Reform Plans. 22 Feb. 1996: On- line. Internet. 4 Dec. 1999. Available WWW: http://www.heritage.org/library/categories/budgettax/bgup268.html Mitchell, Daniel. (3) Which Tax Reform Plan is Best for America? 26 Sept. 1995: On- line. Internet. 30. Nov. 1999. Available WWW: http://www.heritage.org/library/categories/budgettax/bg1055.html Hamond, Jeff. The Failings of the Flat Tax. On-line. Internet. 1 Dec. 1999. Available WWW: http://www.dlcppi.org/flat.htm