Simplifying the Tax Code

Josh Barro had a very nice discussion of the issues involved in simplifying the income tax code, as proposed by most of the Republican presidential candidates. He concludes with a discussion of what would probably the greatest simplification for most taxpayers: have the I.R.S. prepare returns that could be corrected by taxpayers if they thought there was an error.

This is now done in some European countries, such as Denmark and Spain. As Barro explains, it could also be done here, for people...