Why is income tax so damn complicated?

I don't understand why the income tax system (in Canada and the US) has to be so bloody complicated.

Why can't they just tax gross income -- both on individuals and corporations?

Instead there are 30,000 rules about what you can deduct when and how.

Even the best accountants don't understand all the intricacies.

It takes complicated computer software to actually track and optimize your refund.

Why are there even refunds in the first place?  Why not just deduct the right amount of tax upfront?

Here's the solution: Eliminate deductions and adjust the marginal rates to compensate.

It would all be so simple then!

So much wasted time and effort.  Argh!  Why, why, why?...

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