Econ 309 US Tax System
Problems with the US personal income tax code (READ THESE!)
Marriage Penalty - Collision of horizontal and vertical equity
For interest:
The original IRS 1040 form from 1913.
2009 1040EZ form (and calculator)
What nation has the simplest tax system? (Slate, January 6, 2011)
Will tax reform cut those deductions? (Wall Street Journal, October 25, 2010)
US tax collections are almost sure to rise as a share of GDP (Don Marron, July 7, 2010)
What share of Americans actually pay income tax? (Those "Lucky Duckies!")
Taxing the rich over time (David Leonhardt, New York Times, April 13, 2010)
However, the total share of Federal taxes (including payroll taxes) is only weakly progressive, and even regressive at the top ranges.
Yet the share of GDP paid in personal taxes never deviates much from 10%. Amazing.
Tax Policy Center on Tax Expenditures
The Wikipedia page on the US tax system is remarkable: Understandable, terse, clear, interesting graphics (In general I find that Wikipedia does a much better job than do government sites for explaining government programs.)
What happens if I don't file a return? What if I'm caught cheating? Why do the blind get a tax break? And many more questions answered. (Slate, April 14, 2010)
How tax friendly is your state? (CNNmoney.com, Oct. 4, 2006)
For amusement:
Simpsons quotes about taxation
Great, great Simpsons episode - "The Trillion Dollar Bill"
Anticipating future marginal tax rates