Daniel J. Mitchell
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I rarely comment on Vice President Biden because he is not a serious person in the world of policy. The only attention he gets on this blog is jabs from the late-night talk show hosts, and I also posted the Joe Biden caption contest and this Joe Biden joke.

Perhaps I would have given Biden some attention if I had started this blog in 2008 instead of 2009, because the then-Delaware Senator made a very silly statement during that year’s campaign.

Joe Biden said Thursday that paying more in taxes is the patriotic thing to do for wealthier Americans. …Biden said: “It’s time to be patriotic … time to jump in, time to be part of the deal, time to help get America out of the rut.”

I’m not sure how America’s Founding Fathers would have reacted to that statement, but I suspect that Washington, Jefferson, Franklin, Mason, and Paine would have had a different perspective.

But I’m not surprised that the Socialist candidate for President in France has the same mentality (and I’m referring to the official candidate of the Socialist Party, not the socialist currently running the country). Here’s a blurb from the BBC.

The Socialist favourite in France’s presidential election, Francois Hollande, has said top earners should pay 75% of their income in tax. …Mr Hollande himself renewed his call on Tuesday, saying the 75% rate on people earning more than one million euros a year was “a patriotic act”. …”It is patriotic to agree to pay a supplementary tax to get the country back on its feet.”

Isn’t this wonderful that politicians of different nationalities and from different continents can be united in the idea that it is “patriotic” to give the world’s least competent people more money?

Maybe Biden and Hollande can also take a trip to Greece together so they can learn how to use the additional money to subsidize pedophiles and collect stool samples as a condition of getting a business license to set up an online company.

IRS Commissioner Bumps into Reality, Learns Nothing and Wants to Make the Tax System Worse

This interview with the IRS Commissioner is really irritating. He wants us to believe that all the problems exist because of bad laws enacted by Congress.

I certainly agree that the crowd in Washington is venal, corrupt, and duplicitous. But the IRS takes a bad situation and makes it worse, whether we’re looking at gross abuses of the regulatory process or absurd proposals to squander money on a P.R. campaign to make the agency more cuddly.

So I’m less than overwhelmed by this performance.

Commissioner Shulman also makes reference to a distasteful IRS proposal to regulate the tax preparation industry, which is really a scheme to enrich the big firms like H&R Block at the expense of smaller competitors.

So that’s another black mark against the bureaucracy.

But the most noxious part of the interview is when he admits he has to pay someone to file his tax return and then dodges a question on what could be done to make the system better.

But that’s not surprising. Mr. Shulman oversees a bureaucracy with about 100,000 employees (bigger than the FBI, CIA, and DEA combined), and they obviously wouldn’t want the type of reform that would force them to get jobs in the real world.

But I don’t have any problem with telling the truth. America should have a simple and fair flat tax.

Actually, that’s just an interim step. What we really need is to restore a limited central government, as envisioned by the Founding Fathers. That way we wouldn’t need any broad-based tax to finance Washington.

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Daniel J. Mitchell

Daniel J. Mitchell is a top expert on tax reform and supply-side tax policy at the Cato Institute.