Column: Efficiency, equity in tax code desperately needed




The 16th Amendment to the U.S. Constitution brought us the federal income tax in 1913. A year later, the 1040 tax form was born.

The 1040 had a modest debut but has grown impressively since. The original was so compact it was published on the front page of the New York Times.

Today, it has hundreds of supplemental forms and thousands of instruction pages. The supporting tax laws now total more than 4 million words on 74,000 pages.

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