a moment of clarity.

words. 

"...IRS budget cuts make tax evasion look not only easier but also more justifiable. Our tax system functions mostly through voluntary compliance. But as taxpayers get more disgusted by their interactions with the IRS — and by reports of rich companies not paying their fair share of taxes (more on that in a bit) — “tax morale” will wane and tax cheating will likely rise. Which will require higher statutory tax rates to make up for the shortfall.

...If Congress really wanted to lower tax rates, it would broaden the tax base by simplifying the tax code, and it would adequately staff the agency tasked with collecting taxes. In both cases, it has done the opposite. All of this means that our political leaders have not only improved the odds for getting away with (illegal) tax evasion; they have also created more opportunities for (perfectly legal, methodically planned) tax avoidance. Put these factors together, and higher statutory tax rates look inevitable."

THE WASHINGTON POST: Catherine Rampell: As Congress cripples the IRS, tax rates are likely to rise