\n\nIn spite of our having the second-highest nominal corporate-income tax rate in the developed world (Hello, Japan!), the rates actually paid by businesses vary wildly according to their political clout. Progressives look at that and see the evidence of businesses\u00e2\u0080\u0099 having undue influence on Washington; I look at that and see evidence of Washington\u00e2\u0080\u0099s undue influence on business. But it\u00e2\u0080\u0099s a two-way street, and the end product smells the same.
\nThere are many arguments for a flat tax: Compliance costs are lower, it\u00e2\u0080\u0099s easier to understand, it doesn\u00e2\u0080\u0099t create a divide-and-conquer dynamic with regard to the tax brackets, it aligns taxpayers\u00e2\u0080\u0099 incentives, etc. But there\u00e2\u0080\u0099s a practical moral argument, too: The tax code is corrupt. Using the tax code as a cookie jar full of special favors for friends and supporters is corrupt. It does not matter that it\u00e2\u0080\u0099s legal, it is immoral. The purpose of taxes is to raise revenue for the government, not to repay political favors or to bribe voters with their own money. I do not think our tax system probably is really salvageable: Obamacare is not the only thing that should be repealed and replaced.
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via Our Tax Code Is Corrupt - By Kevin D. Williamson - Exchequer - National Review Online.
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