The Tax Code Is Rigged

Abstract

For centuries, economists and social scientists have recognized that people’s actions, no matter how well thought through, have unintended and un-anticipated consequences. At times the unintended consequence is minimal, such as the temperature in a freezer getting temporarily warmer when you place a new item inside of it. At other times the unintended consequence is so significant that instead of bringing a solution to a problem, it actually makes it worse.