The Wall Street Journal-20080201-Why Have Complex Taxes- What-s Easier Than Flat-

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Why Have Complex Taxes; What's Easier Than Flat?

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In his op-ed, "The Giuliani Tax Cut" (Jan. 24), Steve Forbes attempts to promote Rudolph Giuliani's tax plan by saying that, "taxpayers can choose each year which plan works best for them. For instance, a small business owner might take advantage of the deductions in the current tax code one year, but choose the Fair and Simple Tax Form the next." It seems to me that for this tax plan to be truly viable, taxpayers would still need to calculate their taxes under both systems every year to determine which one yields the better result. This would achieve nothing by way of simplification and saving time.

I think a far better proposal was Mr. Forbes's own 1996 presidential campaign flat tax proposal, which would have completely replaced the existing tax code with one tax rate and generous personal allowances. That would be true simplification.

Philip Massey

La Mirada, Calif.