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During the 1972 presidential campaign, federal income tax reform
came unexpectedly to the foreground as a political issue
in the Democratic primaries and promised for a few weeks to play an
important role in the election itself. It was soon elbowed aside by the
prospect of peace in Viet Nam, charges of political espionage and
corruption, and attacks on the personal attributes of the two candidates,
but for a short time it actually succeeded in crowding school
bussing off the front pages. To the cynic, this might in retrospect
seem to be the principal accomplishment, if not the purpose, of the
vivid charges that the Internal Revenue Code is riddled with loopholes
and that millionaires sometimes pay less in taxes than bluecollar
workers. I am inclined, rather, to believe that these grievances
continued to smoulder below the surface, like the issue of school
bussing, even after President Nixon and Senator McGovern turned
their attention to other questions.

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