The Internal Revenue Code is far too complex. It's jammed with bright ideas from politicians that are intended to right some wrong or influence some behavior on the part of taxpayers, all of which tend to complicate the Code. Tax laws ought to have only one objective: to collect revenue. They should be neutral otherwise. Only then can they be simplified.
The LAT argues for tax credits, which should influence some taxpayers to behave as the LAT wishes them to behave. The LAT is part of the problem, not part of the solution.
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