evidence: The nearness of April 15th is enough to remind us of the words of Jimmy Carter, who, when he accepted the Democratic Party’s nomination for President, in 1976, said, "It is time for a complete overhaul of our income-tax system … It is a disgrace to the human race." Perhaps that was a bit hyperbolic in a world with so many people and events in the running to represent disgraces to humanity. But, in spirit, Carter was not wrong. The tax system is disgraceful, and what amazes is that, despite wide agreement on that point, and despite so many good intentions, so little has been done to fix it. [...] "All my life, I have heard promises about tax reform, but it never quite happens," Carter told delegates at Madison Square Garden, thirty-eight years ago. "With your help, we are finally going to make it happen. And you can depend on it." [...] But it shouldn’t take a village of accountants and economic theorists to work it out; it’s been almost thirty years since Congress approved a tax-reform plan that, for all its flaws, earned the adjective "landmark." Speaker Boehner might say "Aw, Jesus." Jimmy Carter would still call it a disgrace.