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If someone set out to make a tax code that was complicated, burdensome and inefficient, they’d be hard pressed to do much better than our current tax code. In 2012, the National Taxpayers Union reported that it took Americans 6.38 billion hours to comply with the tax code – a massive waste of valuable resources.

As it is written, our personal and corporate tax codes do far too much to pick winners and losers, and far too little to reward hard work and entrepreneurship. Congress should act this year to reform our tax code, making it flatter, fairer, easier, and more efficient for honest taxpayers to pay their taxes without fear of future persecution.
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