Economist: the personal income tax in the United States is a progressive tax, and the tax law is extremely complicated. People who want to pay taxes honestly often make mistakes in declaration because of misunderstandings, while people who deliberately evade taxes can always find loopholes in the tax law. Generally speaking, the space of tax avoidance is proportional to the complexity of the tax system, and the ability of tax avoidance is proportional to the level of taxpayers' income. Most of the tax avoidance space caused by the complex tax system will be used by the rich
The Occupy Wall Street movement broke out in the United States on September 17, 2011. Demonstrators claimed that they represented 99% of the people in the United States to protest against greed, corruption and social injustice in the financial industry.
that the progressive tax can not reach the progressive degree stipulated in the tax law, and its function of regulation and distribution is also greatly weakened.