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And what about servers/bartenders? I've never met a single one who reported or paid taxes on more than the bare minimum assumed on their tips. Since their tips aren't represented on any W-2, their compliance is likely to be over-stated in this study.
Further, since most poor people don't pay taxes at all, it isn't too surprising that they have no incentive to cheat. Rich people would have far more incentive.
But, in any event, the solution is easy,--simplify the tax code so there are fewer deductions. But Congress doesn't want to do that.
Ah, but in point of fact, the constitution reads: "The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration."
That is the 16th Amendment which is, by definition, part of the constitution.
Of course, I suppose there are those who would argue that the constitution is unconstitutional. But if we assume the constitution is in fact constitutional, then the income tax is, alas, constitutional.
I think that we should also look at the aspect of allowing expenses. Businesses have a wider scope for allowing expenses as tax deductibles as opposed to the salaried guy who has so little room.
It might not be just an issue of integrity.