SEATTLE/ Conservative Monitor -- Congress has done it again, right on schedule, simplified and reduced our taxes. With all the simplified and reduced tax plans over the years you would think that by now we would have a one-sheet return where the taxes we pay would be practically nothing. Somehow my tax bill never seems to get smaller.

Taxes serve several purposes. One purpose is to pay for government services that are delivered more efficiently by government than the private sector. Another, it is argued, is to redistribute income, the results not always what one expects. Even the much ballyhooed tax refund is not going to those that need it most and is unlikely to have the favorable economic impact expected. There are, however, several tax myths that our politicians serve up to the public.

Lets consider the Social Security TAX. I emphasis tax because that is exactly what it is, a tax that falls on the low and middle income taxpayers. Social Security is certainly not a retirement collection invested on behalf of taxpayers. There is only a causal relationship (that's right, causal not casual) between what a person pays into Social Security and what is paid in retirement. Much of what is paid out in benefits not associated with retirement would have had to be covered by other social service programs. Many groups have not paid into social security over the years but have collected benefits by meeting a ridiculously low quarterly minimum. At the same time they have found ways to reduce or eliminate collection of retirement benefits by individuals that have paid into the system.

Then there is the capital gains tax. I find it interesting that taxes on different sources of income should be treated differently. The argument for reduced taxes on capital gains is that it will encourage people to save and invest. I'm not sure how or why a lower tax rate would increase new investment rather than just affect the price of stocks. Why is a higher return on investment for plants and equipment better than an investment in labor? The benefits of a reduced capital gains tax seem to disproportionately favor a small group in society, mainly those that already have most of the wealth.

If the true intention were to encourage people to invest, rather than to give tax breaks to the wealthy, then the best investment would appear to be in education. I could support different tax rates for investment by individuals in education. A high school graduate would pay a lower tax rate than a non-high school graduate, a college graduate lower rate than a high school graduate, a master's degree holder an even lower rate. Those with Ph.D.s should of course pay no taxes.

The truth of the matter is that the poor and middle class have always paid a greater portion of their income in taxes, however defined, than the wealthy. The exclusion of health benefits from an employees income benefit a certain class of employees. Those at the economic bottom rarely have health benefits and therefore must pay taxes on health costs. Our governments have always hidden taxes on utility and telephone bills, on gasoline and other fuels, and charged fees that fall more heavily on the low and lower-middle income.

Congress can be expected to take care of its supporters. You can be sure with the revision of the tax laws there will be hidden benefits for certain individuals and companies. The rest of us will invest heavily in time, or money if we pay someone else to do our taxes, to learn how to fill out these new forms.

It's time for a fair and simplified tax code. One that all income is treated equally and that deductions that have social benefits identified and applicable to all. Everyone would be better off. Lawyers and accountants could get real jobs. We would all sleep comfortably, no longer worrying about the taxman.