In his State of the Union address last week, President Obama called for "bipartisan, comprehensive tax reform." But Obama's idea of reform, writes Senior Editor Jacob Sullum, seems to involve raising taxes by limiting certain deductions and pushing new tax breaks for people who behave as he thinks they should. This is not the sort of reform we need, Sullum writes, since it only compounds the mind-boggling complexity of the 4-million-word tax code.
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