What we might do differently in 2022? I offer a few suggestions for improving state and federal tax systems.

1. Modernize tax systems: Computing and paying our taxes should be as easy as e-commerce, online banking, and email. Income taxes should be a just-in-time system where we select software we want to use to compute our tax liability regularly and we pay in or receive any overpayment at least weekly. This will work for businesses if your software accurately computes your taxable income with each transaction you engage in. Also, if you need to amend a return, just log into your account and adjust your return.
2. Simplify!: Why does our federal tax system have over 100 special rules (see the Joint Committee on Taxation list here)?
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