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Conflicted on this one. It feels good intuitively, but I also get an urge to optimize *up* my tax burden on certain things, like subsidizing domestic manufacturing. The _option_ for every citizen to use those loopholes sounds good, but not necessarily the practice, yanno?
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As someone who has worked in tax system design, it becomes impossible to design a system that is fair and effecient if many citizens act that way. I see no difference in doing that with tax than any part of civil or criminal law, when obviously transgressing its intent.
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