April is the cruelest month

"April is the cruelest month" - T.S. Eliot, "The Waste Land". Or as I like to abbreviate the sentiment, April sucks.

Very little good happens in April. The NCAA basketball tourney ends, but in my head, that is still part of March. Opening day for baseball is cool, but that is about all that comes to mind. On the other side of the ledger we have unpredictable weather (sun one day, snow the next) and taxes are due. I hate taxes.

"Taxes are the price we pay for civilization" - Oliver Wendell Homes, Jr.

I understand the concept of taxes and yes, they are necessary. What I hate is the randomness and morality which is in effect legislated by tax policy. I'll use myself as an example: In the last year, like most people, I did not get a raise; I feel fortunate my wages did not go down. I never bought a home, so I did not contribute to the property bubble. I kept my finances in order and I did not run up excessive debt. I have no children or other dependents, so I do not burden the school system or social programs. I spend money in the local downtown economy, paying the higher city taxes, and I walk there so as not to pollute or add to the congestion. Despite all this, I not only do I owe taxes, but the amount went up, and for the life of me, I have no idea why.

This irony of this is I should have bought of an overpriced house, to get the tax break. I should have overextended myself, then declared bankruptcy. I should have had a mess of kids and get the tax break for that. The irresponsible actions would have saved me money. All of this gets at the root problem for me: the implied moral legislation behind taxes.

Someone postulated a theory that home ownership promotes stability in the community, resulting in a reduction in crime. It is for this reason that interest on home mortgages are tax deductible - to promote home ownership and stable communities. Great theory, aside from one problem: It is not true. Germany has a lower percentage of people who own their homes (under 40% vs. 67% for the US), yet, Germany has a lower crime rate. Married filers have advantages, too, but for reasons unknown to me. Like a discount for having children, both of these appear to be credits/bribes for engaging in socially approved behavior. Meanwhile, those of us who are single and childless must pay extra for the benefit of your spouses and offspring.

I am not asking for any special treatment; all I ask for is equity and fairness. I am willing to pay my share, and have others pay their share, too. Yes, I am a big fan of flat tax rates not only because of the fairness it brings, but also because it would suddenly eliminate the needs for tens of thousands of accountants and IRS agents. Unfortunately for this year, it will end like other years: me paying extra taxes, asking why our tax system is set up to discriminate against my morally unacceptable lifestyle, and never getting an answer why. Instead, I am told I owe more.

That is why April is the cruelest month.