Credits and deductions
My teacher wife could no longer write off supplies she bought to teach her students, but private aircraft could be written off. I guess that might technically be AN answer, but none of it still makes sense to me
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I'm not saying deductions and credits are fairly designed, just thats why you have to do your taxes. The government knows how much you owe based on your income and doing taxes allows you to pay less because the government doesn't know about all your deductions.