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Commentary: The five rules of our tax reform

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The tax code needs fixing to be fairer and less complex. But let's set some rules for this debate. Here are the Five Commandments of Tax Reform:

Thou shall simplify with care: Rep. Paul Ryan, Republican of Wisconsin, proposes a much simplified income-tax system. Gosh darn, you can do your taxes on a postcard.

His system is simple, all right. Simply put, working people pay all the income taxes, and the idle rich pay little or nothing. Here's how it works:

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