From To the Point of No Returns:
In 1940 the instructions to the Form 1040 were about four pages. Today they are more than 100 pages, and the form itself contains more than 10 schedules and more than 20 worksheets. The complete tax code totals about 2.8 million words — about four times longer than “War and Peace” (and considerably harder to parse).
An amusing suggestion:
Rather than repealing the alternative minimum tax, as many have urged, Congress should repeal the regular income tax.
(Hat tip to Marginal Revolution.)