Ralph M. Parsons Professor of Law and Business Joseph Bankman is quoted in a Christian Science Monitor story regarding Simple Return, a simpler tax form used in California.

"Think of a tax return like a Visa bill. Visa doesn't send you a blank piece of paper and say, 'Write down all your transactions.' They send you a printout and they say, 'Look it over,' "

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"There are lots of countries with an income tax, and lots with basically our system. But we make the filing part harder than any other country."

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Bankman says the voluntary system empowers taxpayers by showing them information the government has.