I doubt that the "pro" argument is worth the lost economic productivity of taxpayers, or the time spent double-checking the average citizen's math. In public po

I doubt that the "pro" argument is worth the lost economic productivity of taxpayers, or the time spent double-checking the average citizen's math. In public policy you should always be aware that you are not optimizing for rule compliance alone. You optimize for the healthiest society, which typically contains a small amount of cheating. Random tax audits of the middle class probably don't make enough income to justify their existence-- but they scare enough people into compliance.