Instead of actual tax reform Fred Thompson is proposing to add to the confusion of the income tax with a plan that will likely result in many paying more.  You can  read the gory details at the previous link or here on the so-called Club for Growth’s website.  Thompson’s plan has the usual items that every GOP candidate seems to trot out, but rarely follow through on, like eliminating the death tax and lowering corporate taxes.

The core of his “reform” would be to enact the optional flat tax.  Well, actually Thompson’s plan calls for optional flat taxes, which means that it is not a flat tax - just an alternate tax schedule that would, at least initially, only have two levels.

[Thompson's plan would give taxpayers] the choice of filing under the current system or a flat tax rate of 10 percent for joint filers with an income of up to $100,000 — $50,000 for single taxpayers; and 25 percent on income above these amounts.

Sound’s great, right?  Think again.  Thompson’s plan is like an extension of the standard deduction philosophy.  One of the problems with our unbelievably complicated tax code is that many taxpayers choose to take the standard deduction rather than go through the laborious calculations required to itemize.  Consequently many people overpay the federal government.  If Thompson had his way more people would choose to go the new easy route and pay the optional (not) flat taxes.  Regrettably, many of these individuals will also overpay.  The rest of us who seek to take every action possible to legally minimize our tax bill will still have to do the itemization calculations - and then compare that to the standard deduction - and then compare those two to the optional (not) flat taxes amount.  Three damn calculations in order to determine our minimum tax obligations!  Thompson’s plan offers absolutely no relief from the crushing $265 billion in annual tax compliance costs.

To be fair, Thompson’s plan offers some improvements over the current tax system, but those improvements are fairly modest to say the least.  He had the chance to embrace real tax reform by endorsing the FairTax, which he flirted with early in his unimpressive campaign, but instead he has decided to shuffle things around like a street hustler dealing three card monte.

Let’s compare some of the particulars of Thompson’s plan with the FairTax:

Complexity: Thompson’s plan retains and adds to the current tax code that no one can understand.  The FairTax makes paying exactly what you legally owe a reflexive operation that requires no thought and eliminates inadvertent overpayment.

Corporate taxes: Thompson’s plan finally makes American companies competitive with Europe, but leaves us far behind dynamic, growing economies like Ireland.  The FairTax eliminates corporate taxes, making American based companies the most competitive in the world and luring many companies to our shores - and hiring our citizens.

Fairness: Thompson’s plan will continue to prey on those that are too busy to spend hours calculating taxes or not educated enough to navigate through the maze of forms by causing them to overpay.  With the FairTax overpayment is history regardless of your lot in life.

Social engineering:  Thompson leaves the federal social engineering tool of choice intact.  The FairTax makes it impossible for the government to manipulate Americans.

Lobbying reform:  Thompson’s plan keeps the folks on K Street fat and happy.  The FairTax sends them packing.  The government will no longer pick winners and losers at the behest of high paid schmoozers with the FairTax.

I could go on and on…

This is just one more disappointment in the candidacy of Fred Thompson.

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