Američki sistem poreza na dohodak je, po mom mišljenju, komplikovan do apsurda. Nivo komplikovanosti je toliki da se veliki broj ljudi svake godine plaši revizije poreskih organa, čak i ako su sve popunili najbolje što su znali, bez ikakve namere da ne plate porez. Jednostavno, ko će znati sve detalje?
Kao dobar primer komplikacije, Marginal Revolution linkuje na član poreskog zakona koji precizira u kojim slučajevima možete kidnapovano dete da prijavite kao odbitnu stavku. Mrzi me da prevodim, pa evo teksta na engleskom:
You may be eligible to file as head of household even if the child who is your qualifying person has been kidnapped. You can claim head of household filing status if all the following statements are true.
1. The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family.
2. In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping.
3. You would have qualified for head of household filing status if the child had not been kidnapped.
This treatment applies for all years until the child is returned. However, the last year this treatment can apply is the earlier of:
1. The year there is a determination that the child is dead, or
2. The year the child would have reached age 18.