04/21/2012 07:11 am ET

Explaining The Tax Code's Unfairness

Like most Americans (though not Mitt Romney, who got an extension), I filed my 2011 tax returns this week and paid my five layers of income tax: federal, state, local, self-employed and something called the metropolitan commuter tax (even though I live in New York City and don’t commute). When I first looked at the returns, I was incredulous.

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