The Treasury Department's view of the current income tax system, as reflected in its 1984 Report to the President on tax reform, is reminiscent of Thomas Hobbes' view of life in the state of nature. To Hobbes, such a life was "nasty, brutish and short," and accordingly in desperate need of change. To alter this state of affairs, Hobbes created the Leviathan, an all powerful creature capable of imposing order on the existing political chaos.
"The Treasury's Tax Reform Proposals: Not A "Fair" Tax,"
Yale Law & Policy Review: Vol. 3
, Article 5.
Available at: http://digitalcommons.law.yale.edu/ylpr/vol3/iss1/5