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Tax returns and fiscal citizenship -- What's so special about a return-based mass tax? -- Tax protests, tax resistance, and tax cheating -- Tax expenditures and fiscal citizenship -- The World War II origins of the return-based mass income tax -- The return-based mass income tax in popular culture -- Simplify, simplify
No one likes paying taxes, much less the process of filing tax returns. For years, would-be reformers have advocated replacing the return-based mass income tax with a flat tax, federal sales tax, or some combination thereof. Congress itself has commissioned studies on the feasibility of a system of exact withholding. But might the much-maligned return-based taxation method serve an important yet overlooked civic purpose?In Learning to Love Form 1040, Lawrence Zelenak argues that filing taxes can strengthen fiscal citizenship by prompting taxpayers to reflect on t.