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Second, there are always trade-offs. Certain taxprof types (no naming names, sorry) tend to think that the government should always win, and that more progressivity is always good. But c'mon, at a certain point, higher taxes are going to drag productivity down. On the other side, I often have students who think taxes are always bad. The taxpayer should always win, in every case they read. But of course, the more exceptions to the tax base, the higher everyone's rates have to be.
Lacking Mr. Fleisher's good manners, I'll throw in a couple of names:
Taxpayers are always wrong:
-Lee Sheppard of Tax Analysts
-New York Times editorial staff
-Congressman Fortney "Pete" Stark
IRS is always wrong:
-Wall Street Journal editorial staff
-Almost any lobbyist
-Former Ways and Means Chair Bill Archer
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