The Republican tax plan currently under construction in the House and Senate is touted as simpler and fairer. President Trump often uses those two words, and so do House and Senate leaders. In fact, the website promoting the House version of the plan is fairandsimple.gop. Proponents of tax reform like to brag that their plan will make a tax return fit onto a postcard, the rules will be so simple. And clearly the message is not just “fair and simple.” We are being invited to believe that simplification of the tax code will make it fairer. But is a simpler tax code fairer?
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