Beware the Ides of April: high taxes - and the decline and fall of practically everybody. From: Policy Review | Date: March 22, 1994| Author: | COPYRIGHT 1994 Heritage Foundation. This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan.  All inquiries regarding rights should be directed to the Gale Group. (Hide copyright information) Copyright information

Excessive and misdirected taxation has brought down numerous empires in history, and the same fate will befall the US if tax reform is not instituted. Disputes between tax collectors and debtors should be administered and litigated like other creditor and debtor disputes. The system should be simplified and rates should be lowered to make compliance less burdensome. Furthermore, tax law should be decriminalized. The distinction between tax avoidance and tax evasion eludes many experts, and taxpayers should not be charged as criminals for their inability to comprehend so complex a system.

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