Revenue from January, 1961, until July, 1964, held consultations with the leading tax administrators of six Western European countries, and the question heard again and again was “How do you do it? Do they like to pay taxes over there?” Of course, they do not, but, as Caplin said at the time, “we have a lot going for us that the Europeans haven’t.” One thing we have going for us is tradition. American income taxes originated and developed not as a result of the efforts of monarchs to fill their coffers at the expense of their subjects but as a result of the efforts of an elected government to
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