Tax reform article gets it all wrong

INTERESTING ARTICLE in the Dec. 2 edition of the Journal by someone who seems to be in love with the current tax code with all of its complexities and absurdities.

It alleges that the foundations of the modern U.S. tax code came about in 1915 to fund the American military effort in World War I. The 16th amendment was ratified in February 1913, but really didn’t become operational until 1914, the year the war in Europe began. The United States didn’t get actively involved in the war until April 1917.

Aside from such factual errors, the article actually asserts that it is a positive thing that the federal government collect as much information as it can about taxpayers. Certainly a minimal amount of data concerning taxpayers is a necessity to collect revenue , but inevitably the acquisition of substantially more information only facilitates petty desk-bound tyrants such as Lois Lerner to use the tax code to bully and intimidate political opponents, essentially weaponizing the tax code.

As for the other claimed benefit of the current tax code, is “social engineering” always a good thing? The author of the article approves of the dictating of our behavior through tax legislation, especially in the promotion of home ownership. Too often, though, this has led to irresponsibly encouraging people, with a very small down payment and inadequate incomes, to buy homes they cannot maintain, resulting in a high rate of foreclosures and usually ending in a debt crisis like the 2008 recession we have just passed though.

Too often, the tax code has been the tool of politicians who have carved out tax credits, subsidies, deductions to pet constituencies to the disadvantage of the whole nation. The gist of tax simplification is the overall lowering of tax rates and the elimination of all the loopholes. BRIAN V. MICHALEC Albuquerque