Double Take - Unequal Taxation of Equals (Vandeplas Publishing: Tax Law Series)

The goal of this book is to expose a number of areas in the tax law which illustrate the discrimination that has become deeply embedded in our tax system over the past 80 years. The special tax benefits received by one group of taxpayers are paid for by those who do not get these benefits, even where the two groups are essentially in the same income class. The book demonstrates how the Congress and the IRS are locked into a system which is replete with time-worn dichotomies, while the lobbyists and many tax experts thrive on the complexities of a broken system. The book proposes some innovative solutions to these problems, including a single-rate tax structure for all sources of income, which would eliminate the built-in discrimination against working people, widows, and single persons.