big as a county...........maybe...........

After that, the variations in what is "gross income"--------or whatever the base that is used on which to calculate the tax is called-------- get tangled in "fairness" doctrines.

Examples----------

A broker who does nothing but place orders all day, but has to take ownership for transfer purposes.   He might sell an item for 100K, but pay 99K to get it-------------on what number is he going to be taxed on?

Or, the service industry person----------say, a CPA-----------who collects 100K, but who pays out 75K in salaries and costs--------------what is his taxable income?

Or, the commodities trader who sells contracts for 100K this year...............and loses 100K next year.

Because of the variations in the way people make money, there has to be a leveling out factor, something that evens out the variations, locates a common denominator-------that root denominator is the net cash left in the kitty from earnings for the tax period.

Over the long haul--------several tax periods-------- that accumulating kitty (or not, in the event of losses) will be a fair representation of that person's contribution (or drain) on the economy, and thus a good measure of how much he can afford--------or should, depending upon your viewpoint--------to pay in taxes.

The problem with the tax Code-----------the special interests.  The use of the Code to further political gain (or detriment in some cases) has created a jumbled mess.

Example------------ why are farmers and fishermen allowed to avoid underpayment penalties for estimated taxes if they file their returns and pay taxes by March 01??   Maybe that was valid social policy at some time, but no more..............farmers market throughout the year.

Why are farmers (and fisherman) allowed to pay an amount equal to last year's tax  by Jan 15, and avoid any underestimated tax penalties for the current year?  No one else is so allowed.

What is the difference between the economic useful life of a pole building used as a machine shed on a farm, and that same building used to house dozers for a construction firm?-------- IRS allows depr lives of 20 yrs for farmers, but requires 39 years for everyone else.   Same building.........same type of use.........merely different class of taxpayer.

Why is GE allowed to carry forward its prior years' losses to offset current year's earnings in order to even out its tax bills over the several underlying tax periods?        Ooops------my bad-------- SO IS EVERYONE ELSE!

Does anyone realistically believe that the tax system is at fault, as compared to the humans who structure it?    AND therefore...........changing the system will do nothing........unless the humans and their activities are also changed.

 "Guns don't kill people...............people etc etc..............."